24. Payment of duty on instruments liable to be increased duty in Uttar Pradesh under clause (b) and clause (d) of Section 3. -
Where any instrument has become chargeable in any of the States, other than the Uttar Pradesh, with duty under [this Act] [Corrigenda vide Notification No. 593/79-VI-1-10(ka)-26-2008, dated 4.6.2010, published in the U.P. Gazette, Extraordinary, Part 1, Section (ka), dated 4.6.2010.], or any other law for the time being in force, in any of such States, and thereafter becomes chargeable with a higher rate of duty in Uttar Pradesh under clause (b) of the first proviso to Section 3, then -(i)notwithstanding anything contained in the first proviso to Section 3, the amount of duty chargeable on such instrument shall be the amount chargeable on it under the Schedule, less the amount of duty, if any, already paid on it in such States; and(ii)in addition to the stamps, if any, already affixed thereto, such instrument shall be stamped with the stamps necessary for payment of the amount of duty chargeable on it under clause (i) in the same manner and at the same time and by the same persons as though such instrument where an instrument received in the States for the first time, at the time, when it became chargeable with the higher duty.D - Of Valuation for Duty
