2A. [ [Levy of draught relief surcharge on instruments chargeable with Stamp Duty.] [Inserted by Rajasthan 6 of 1972.]
(1)Every instrument chargeable with duty under section 3 of the Indian Stamp Act, 1899 (Central Act 2 of 1899), as adapted to the State of Rajasthan by the Rajasthan Stamp Law (Adaptation) Act, 1952 (Rajasthan Act 7 of 1952), not being an instrument covered by entry 91 of List I of the Seventh Schedule to the Constitution of India, shall in addition to such duty [be chargeable with draught relief surcharge] [Substituted by Rajasthan 33 of 1976.] of [twenty paisa] [Substituted by Rajasthan 16 of 1975.].(2)The [draught relief surcharge] [Substituted by Rajasthan 33 of 1976.] with which any instrument is chargeable under sub-section (1) shall be paid and such payment shall be indicated on such instruments by means of adhesive stamps bearing the inscription [draught relief] [Substituted by Rajasthan 14 of 1973.] whether with or without any other design, picture or inscription.(3)Except as otherwise provided in sub-section (2), the provisions of the Indian Stamp Act, 1899 (Central Act 2 of 1899) as adapted to the State of Rajasthan by the Rajasthan Stamp Law (Adaptation) Act, 1952 (Rajasthan Act 7 of 1952), shall, so far as may be, apply in relation to the [draught relief surcharge] [Substituted by Rajasthan 33 of 1976.] chargeable under sub-section (1) as they apply in relation to the duty chargeable under the said Act in respect of those instruments:Provided that no rule or order under clause (a) of section 9 of the Indian Stamp Act, 1899 (Central Act 2 of 1899) as adapted to the State of Rajasthan by the Rajasthan Stamp Law (Adaptation) Act, 1952 (Rajasthan Act 7 of 1952) reducing or remitting the duty on an instrument or class of instruments in force immediately before the date of commencement of this section shall apply in relation to the [draught relief surcharge] [Substituted by Rajasthan 33 of 1976.] chargeable under sub-section (1) in respect of such instrument.(4)This section shall remain in force up to the 31st day of March, [1979,] [Substituted by Rajasthan 3 of 1974.] but its expiry under the operation of this sub-section shall not affect-(a)the previous operation of, or any thing duly done or suffered, under this section, or(b)any right, obligation or liability, acquired, accrued or incurred under this section, or(c)any penalty or punishment incurred under this section, or(d)any investigation, legal proceedings or remedy in respect of matters aforesaid or matters ancillary or incidental thereto,and any such investigation, legal proceedings or remedy may be instituted, continued or enforced and any such penalty or punishment may be imposed, as if this section had not expired.]
