(1)Notwithstanding anything contained in section 5 of section 7 or in any other law for the time being in force, the duty chargeable on any of the several instrument employed for completing a transaction of sale, mortgage or settlement other than a principal instrument shall, if the principal or original instrument would, when received in the State of Rajasthan have been chargeable under this Act, with a higher rate of duty, be the duty with which the principal or original instrument would have been chargeable under section 20 unless it is proved that the duty chargeable under this Act has been paid-(a)on the principal or original instrument, as the case may be, or(b)in accordance with the provisions of this section.
