25. [ Deduction of duty to be made when property mortgaged is transferred to mortgagee. [Section 25 was substituted by Gujarat 21 of 1982 Section 9 w.e.f. 1-4-82.]
- Where any property subject to a mortgage is transferred to the mortgagee, he shall be entitled to deduct from the duty payable on the transfer, the amount of any duty already paid in respect of the mortgage.] [Sub-Section (3) was inserted by Gujarat 21 of 1982 Section 6.]
