(3)Except as otherwise provided in sub-section (2), the provisions of this Act shall, so far as may be, apply in relation to the additional duty chargeable under sub-section (1) in respect of the instrument referred to therein as they apply in relation to the duty chargeable under section 3 in respect of those instruments.] [Inserted by President Act 24 of 1971 in application to the State of Punjab.]
