Amendment status not verified — confirm the current text below against the official source.
(1) Where, in the case of any sale, mortgage, or settlement, several instruments are employed for completing the transaction, the princi pal instrument only shall be chargeable with the duty prescribed in the Schedule for the conveyance, mortgage, or settlement, and each of the other instrument shall be chargeable with a duty of One hundred rupees instead of the duty, if any, prescribed for it in the Schedule. (2) The parties may determine for themselves which of the instruments so employed shall, for the purpose of sub-section (1) be deemed to be the principal instrument: Provided that the duty chargeable on the instrument so determi-ned shall be the highest duty which would be chargeable in respect of any of the said instruments employed.