(3)[ If the parties fail to determine the principal instrument between themselves, then the officer before whom the instrument is produced may, for the purposes of this section, determine the principal instrument:] [Sub-section (3) was inserted by Maharashtra 27 of 1985, Section 4(b), (w.e.f. 10.12.1985).]Provided that the duty chargeable on the instrument so determined shall be the highest duty which would be chargeable in respect of any of the said instruments employed.
