Subject  to the provisions of the last preceding section, an instrument so framed as to come within two or more of the descriptions in the Schedule shall, where the duties chargeable there under are different, be chargeable only with the highest of such duties:

Provided that nothing contained in this Act shall render chargeable with duty exceeding [Fifteen Rupees] 1 a counter part or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid. 

[Explanation * * * *]2

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Footnote :

1. Five rupees substituted by fifteen Rupees  by Act 14 of 1988 with effect from 24­-2-­1988. Earlier the words “five Rupees” were substituted for the words, “Four Rupees Fifty paise” by Act 29 of 1969, with effect from 20­4­1969. 
2. Explanation omitted by Act 7 of 1973