All instruments chargeable with duty and executed by any person in 1 [India] shall be stamped before or at the time of execution.
STATE AMENDMENT
Assam
Amendment of section 17.—In the principal Act, in Section 17, after the existing provision, the following proviso shall be inserted namely:—
“Provided that nothing in this Section shall apply to the instrument in respect of which stamp duty has been paid under section 10-A.”
[Vide Assam Act 22 of 2004, s. 3]
1Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).