[Instruments chargeable with additional duty.] Omitted by the Refugee Relief Taxes (Abolition) Act, 1973 (13 of 1973), s. 2 (w.e.f. 1-4-1973).

Tripura

   Substitution of section 3B. — For section 3B of the principal Act, as inserted by the Union Territories Taxation Laws (Amendment) Act, 1971, the following shall be substituted, namely: —

    “3B.  Instrument Chargeable with additional duty. —(1) Every instrument chargeable with duty under section 3, read with Schedule 1, not being an instrument mentioned articles Nos. 13, 14, 27, 37, 47, 49, 52, 53 or 62(a), shall, in addition to such duty, be chargeable with a duty of ten paise.

   (2)  The additional duty with which any instrument is chargeable under sub-section (1) shall be paid and such payment shall be indicated on such instrument by means of adhesive stamp.”.

[Vide Tripura Act 5 of 1973, s. 3]