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COUNTERPART OR DUPLICATE of any instrument chargeable with duty and in respect of which the proper duty has been paid : — (a) ‘if the duty with which the The same duty as is pay- original instrument is charge- able on the original. able does not exceed two rupees; (b) in any other case not falling Four rupees and ninety within the provisions of sec- five paise tion 6-A Exemptions Counterpart of any lease granted to a cultivator when such lease is exempted from duty