GSA 6 — Instruments coming within two or more descriptions in Schedule I

Gujarat Stamp Act, 1958

Statutory text

Subject to the provisions of section 5, 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 [ten rupees] a counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid.

Back to GSA