Section 8 in The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968
8. Insertion of new section 18-A.
- After section 18 of the principal Act, the following section shall be inserted, namely:-"18A. Payment of duty on certain instruments liable to increased duty under item (2) of the first proviso to section 3. - Where any instrument (other than the one in respect of the documents specified in Entry 91 of List I in the Seventh Schedule to the Constitution) has become chargeable in any part of India other than the Union territory with duty under this Act or under any other law for the time being in force in any part of India and thereafter becomes chargeable with a higher rate of duty in the Union territory under item (2) of the first proviso to section 3-(i)notwithstanding anything contained in the said first proviso to section 3, the amount of duty chargeable on such instrument shall be the amount chargeable on it under Schedule I-A less the amount of duty, if any, already paid on it in India;(ii)in addition to the stamps, if any, already affixed, thereto, such instrument shall be stamped with the stamps necessary for the 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 person as though such instrument was an instrument received in India for the first time at the time when it became chargeable with the higher duty.".
