Amendment status not verified — confirm the current text below against the official source.
Instruments coming within several descriptions in Schedule I — 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 I, or in Schedule l-A, as the case may be, 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 a counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid, unless it falls within the provisions of section 6-A. 6-A. Payment of duty on copies, counterparts 0r duplicates when that duty has not been paid on the principal original instrument — (l) Notwithstandmg anything contained in section 4 or section 6 or in any other enactment for the time being in force 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 or original would, when received in Madhya Pradesh have been chargeable under this Act, as amended by the Central Proymces and Berar Indian Stamp (Amendment) Act, 1939, with a higher rate of duty, be the duty with which the principal or original instrument would have been chargeable under section l9-A, unless it is proved that the duty chargeable under this Act, as amended by the Central Proymces and Berar Indian Stamp (Amendment) Act, 193 9, has been paid — (a) on the principal or original instrument, as the case may be, or (b) in accordance with the provisions of the section. (2) Notwithstanding anything constrained in any enactment for the time being in force, on instrument, counterpart, duplicate or copy chargeable with duty under this section shall be received in evidence as properly stamped unless the duty chargeable under this section has been paid thereon: Provided that a court before which any such instrument, counterpart, duplicate or copy is produced may permit the duty chargeable under this section to be paid thereon, and may then receive it in evidence.