(5)[ Where a sub-purchaser takes an actual conveyance of the interest of the person immediately selling to him, which is chargeable with ad valorem duty according to the market value of the property so conveyed and is duly stamped accordingly, any conveyance to be made afterwards to him in respect of the same property by the original seller shall be chargeable with a duty equal to that which would be chargeable on a conveyance for the market value of the property so conveyed or where such duty exceeds [one hundred rupees] with a duty of [one hundred rupees.] [Sub-section (5) was substituted, by Gujarat 21 of 1982, section 11(5).][Sub-Section (2A) and (2B) were inserted by Gujarat 7 of 1999 Section 3.](E)Duty by whom Payable
