[Inserted vide Central Act 44 of 1971 and Repealed vide Refugee Relief Taxes (Abolition) Act No. 13 of 1973.][3B. Instruments chargeable with additional duty. - (1) Every instrument chargeable with duty under section 3 read with Schedule I-A other than the instruments mentioned in Article Nos. 13, 14, 27, 37, 47, 49, 52, 53 or 62 (a) shall, in addition to such duty, be chargeable with a duty of ten paise.(2)The additional duty with which any instrument is chargeable under sub-section (1) shall be paid and such payment shall be indicated on such instrument by means of adhesive stamps bearing the inscription "Refugee Relief" whether with or without any other design, picture or inscription.(3)Except as otherwise provided in sub-section (2), the provisions of this Act shall, so far as may be, apply in relation to the additional duty chargeable under sub-section (1) in respect of the instrument referred to therein as they apply in relation to the duty chargeable under section 3 in respect of those instruments.] [Inserted by President Act 24 of 1971 in application to the State of Punjab.]
