3A. [ Instruments chargeable with additional duty. [This Section Substituted by Gujarat 15 of 2003 Section 2 w.e.f. 1-4-2003. (Section 3A was inserted by Gujarat 10 of 1988 Section 3 w.e.f. 10-8-1988)] - (1) Every instrument chargeable with duty and described in the following articles of Schedule I when executed in respect of the property situated in the state shall, in addition to such duty, be chargeable with a duty at the rate of forty per cent, [including rate of stamp duty to be increased as provided for in sections 201 and 209 of the Gujarat Panchayat Act, 1993 (Gujarat 18 of 1993)]of such duty, namely
(1)No. 17 (Certificate of sale),(2)No. 20(a), 20(b) and 20(c) (conveyance),(3)No. 26 (Exchange of Property),(4)No. 27 (Further Charge),(5)No. 28 (Gift),(6)No. 30 (Lease),(7)No. 36 (Mortgage-deed),(8)No. 45(f) (Power of Attorney when given for consideration and authorising the attorney to sell any immovable property),(9)No. 52 (Settlement),(10)No. 57 (Transfer of lease)(2)Except as otherwise provided in sub-section (1), the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional duty chargeable under sub-section (1) as they apply in relation to the duty chargeable under section 3,]
