5. Several instruments used in single transaction of sale, mortgage [agreement or any other document (memorandum etc.) relating to the deposit of title deeds] [Inserted by Rajasthan Finance Act, 2017, dated 31.3.2017] or settlement.
(1)Where, in case of any of sale, mortgage [agreement or any other document (memorandum etc.) relating to the deposit of title deeds] [Inserted by Rajasthan Finance Act, 2017, dated 31.3.2017] or settlement, several instruments are employed for completing the transaction, only the principal instrument shall be chargeable with the duty prescribed for it in the Schedule [and each of the other instruments shall be chargeable with a duty of two hundred rupees instead of the duty, if any, prescribed for it in that Schedule] [Substituted 'and each of the other instruments shall be exempt from duty' by Rajasthan Finance Act, 2017, dated 31.3.2017.].(2)The parties may determine for themselves which of the instruments so employed shall, for the purposes of sub-section (1), be deemed to be the principal instrument:Provided that duty chargeable on the instrument so determined shall be the highest duty which would be chargeable in respect any of the said instruments employed.Analogous Law. - Section 4 of the repealed Act.
