Amendment of section 103

Amendment of section 103.—In section 103 of the principal Act, for clause

1. (a) of sub-section (1), the following clause shall be substituted, namely:—
2. (a) every transfer of land, whether by sale, gift, exchange, mortgage with possession, lease in perpetuity or otherwise, and whether such transfer is inter vivos or by a decree or order of a Court or any other authority; and