(1) Notwithstanding anything contained in section 4 or 6 on in any other enactment, unless it is proved the duty chargeable under this Act 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 the State,  have  been chargeable under this Act with a higher rate of duty, be the duty with which the principal or original instrument would have been chargeable under section 19. 

(2) Notwithstanding anything contained in any enactment for the time being in force, no instrument,  counterpart, duplicate or copy chargeable  with duty under this section shall be received in evidence unless the duty chargeable under this section has been paid thereon: 

Provided that any Court before which any such instrument, duplicate or copy is produced may permit the duty chargeable under this section to be paid thereon and may then receive it in evidence.