Section 98(11) in The Orissa Development Authorities Rules, 1983
(11)If in any case it is not possible to recover the full stamp duty on any instrument referred to Sub-rule (1), then no part of the stamp duty realized on such instrument shall be treated as duty imposed by Section 78 unless the sum realised exceeds the duty imposed by the Indian Stamp Act, 1899 as amended from time to time.
