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In forceUpdated to 1 Jan 2026

Part II · Provisions Applicable to Instruments Generally

11. Where duty chargeable depends on duty paid on another instrument

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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, upon application to the Collector for that purpose and production of both the instruments, be denoted upon such first-mentioned instrument by indorsement under the hand of the Collector or in such other manner, if any, as may be prescribed by rules made under this

Act.

Report

Part III

Provisions Applicable to Particular Instruments

Part IV

Liability for Payment of Duty

Part V

Adjudication as to Stamps

Part VI

Of the Time of Stamping Instruments

Part VII

Instruments Not Duly Stamped

Part VIII

Allowance for Spoiled Stamps

Part IX

Offences and Penalties

Part X

Miscellaneous

Schedules