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, 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.

STATE AMENDMENT

Himachal Pradesh

   Amendment of section 6. — In section 6 of the said Act- (1)  After the word and figure “Schedule I” the words, figure and letter “or Schedule I-A” shall be inserted.

   (2)  In the proviso, for the words “one rupee” the words “two rupees” shall be substituted and after the words “has been paid” the following shall be added, namely;-

   “unless it falls within the provisions of section 6-A”.

[Vide Himachal Pradesh Act 4 of 1953, s. 5]

Orissa

   Amendment of section 6. —In the proviso the section 6 of the principal Act, for the words “one rupees and eight annas”, the words “ten rupees” shall be substituted.

[Vide Orissa Act 1 of 2003, s. 3]

Himachal Pradesh

   Addition of a new section 6-A. —After section 6 of the said Act, the following new section shall be inserted: —

   6-A.  Payment of Himachal Pradesh stamp duty on copies, counter-parts or duplicates when that duty has not been paid on the principal or original instrument.- (1)  Notwithstanding anything contained in sections 4 or 6 or in any other law, unless it is proved that the duty chargeable under the Indian Stamp (Himachal Pradesh Amendment) Act, 1952 has been paid:-

   (a)  on the principal or original instrument 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 or original instrument would, when received in Himachal Pradesh, have been chargeable, under the Indian Stamp (Himachal Pradesh Amendment) Act, 1952, with a higher rate of duty with which the principal or original instrument would have been chargeable under section 19-A.

   (2)  Notwithstanding anything contained in section 35 or in any other law, no 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, shall permit the duty chargeable under this section, to be paid thereon and shall then receive it in evidence.

[Vide Himachal Pradesh Act 4 of 1953, s. 6]

Uttar Pradesh

   Amendment of section 6-A. — In section 6-A of the principal Act, after sub-section (1), the following sub-section shall be inserted, namely :—

   “ Where, any instrument is registered in any part of India other than Uttar Pradesh and instrument relates, wholly or partly to any property situate in Uttar Pradesh, the copy of such instrument shall, when received in Uttar Pradesh, be liable to be charged with the difference of stamp duty as or original under section 19-A to the extent of and in proportion to the consideration or value of property situated in Uttar Pradesh, and the party liable to pay stamp duty on the original instrument shall upon receipt of notice from registering officer pay the difference in the duty within the time allowed.”

[Vide Uttar Pradesh Act 49 of 1975, s. 3]