Where  the  duty with which an instrument is chargeable, or its exemption from duty, depends in any manner upon the duty actually paid in respect  of another instrument, the payment of such last mentioned duty shall be denoted upon such first mentioned instrument by:­ 1

(i)  The Collector, if application is made in writing for the purpose and on production of both the instruments: or

(ii) By the Registering Officer on production of both the instruments, by endorsement  under the hand of the Collector or the Registering Officer, as the case may be, or in such other manner as Government may by rules prescribe]

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Footnote :

1. Substituted by Act 17 of 1967 with effect from 15­-9-­1967.