(1)Notwithstanding anything contained in Section 4 or 6, or any other law, unless it is proved that the duty chargeable under this Act has been paid, -(a)on the principal or original instrument, as the case may be, or(b)in accordance with the provisions of this section;the duty chargeable on any of the several instruments employed for completing a transaction, other than the principal instrument, or on a counterpart, duplicate or copy of any instrument shall, if the principal or original instrument would, when received in Uttar Pradesh, have been chargeable under this Act, with a higher rate of duty, be the duty with which the principal or original instrument would have been chargeable under Section 24.
