(5)Where a sub-purchaser takes an actual conveyance of the interest of the person immediately selling to him, which is chargeable with ad valorem duty in respect of the consideration paid by him and is duly stamped accordingly, any conveyance to be after-wards made to him of the same property by the original seller shall be chargeable with a duty equal to that which would be chargeable on a conveyance for the consideration obtained by such original seller, or, where such duty would exceed fifty rupees, with a duty of fifty rupees.Explanation. - For the purpose of this section, the consideration with respect to an instrument shall, where it relates to chargeability of ad valorem duty, be deemed to be the market value of the property.Analogous Law. - Section 28 of the repealed Act.E - Duty by whom payable
