(b)and in addition to the stamps, if any, already affixed thereto such instrument [or a copy of the instrument] [Inserted by Maharashtra 17 of 1993, Section 32(b) (w.e.f. 1.5.1993).] shall be stamped with the stamps necessary for the payment of the duty chargeable on it under clause (a) of this section, in the same manner and at the same time and by the same persons as though such instrument [or a copy of the instrument] [Inserted by Maharashtra 17 of 1993, Section 32(b) (w.e.f. 1.5.1993).] were an instrument received in this State for the first time at the time when it became chargeable with the higher duty; and
