Amendment status not verified — confirm the current text below against the official source.
Instruments coming within several descriptions in Schedule 1.— Subject to the provisions of the last preceding, section, an instrument so framed as to come within two or more of the descriptions in Schedule 1 shall, where the duties chargeable thereunder are different, be chargeable only with the highest of such duties: Provided that nothing in this Act contained shall render chargeable with duty exceeding one rupee a counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid. '[6-A. Payment of Bihar stamp duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original instrument.—(1) Motwithstanding anything contained in Section 4 or 6 or any other law, unless it is proved that the duty, chargeable under the Bihar Stamp (Amendment) Act, 1937, has been paid— (a) on the principal or original instruments, as the case may be, or (b) in accordance with the provisions of this section, the duty chargeable on an instrument of sale, mortgage or settlement other than a principal instrument, or on a counterpart, duplicate or copy of any instrument, shall, if the principal oy original instrument would, when received in Bihar, have been chargeable, under the Pihar Stamp (Amendment) Act, 1937, with a higher rate of duty, be the duty with which the principal or original instrument would have been chargeable under section 19A. (2) Notwithstanding anything contained in any law, no instrument, counterpart or duplicate or cony, chargeable with duly under this section, shall be received in evidence as prope |y Stamped unless the duly, chargeable under this section has been paid thereon: Provided that a Court, before which any such instrument, counterpart duplicate or copy is produced, may, in its discretion, permit the duty, chargeable under this section, lo be paid thereon and may then receive it in evidence. | 7.Policies of sea-insurance.—*[ xxx}.