- Subject to the provisions of this Act and the exemptions contained in the Schedule, the following instruments shall be chargeable with duty of the amount indicated in the Schedule as the proper duty therefor respectively, that is to say,-(a)every instrument mentioned in that Schedule, which, not having been previously executed by any person, is executed in the State on or after the date of commencement of this Act;(b)[ every instrument mentioned in that Schedule, which, not having been previously executed by any person, is executed out of the State on or after the said date, relates to any matter or thing done or to be done in the State and is received in the State, or relates to any property situate in the State:] [Substituted by Rajasthan Act No. 20 of 2019, dated 20.8.2019.]Provided that no duty shall be chargeable in respect of,-(i)any instrument executed by or on behalf of, or in favour of, the Government in cases where, but of this exemption, the Government would be liable to pay the duty chargeable in respect of such instrument;(ii)any instrument for the sale, transfer or other disposition, either absolutely or by way of mortgage or otherwise, of any ship or vessel, or any part, interest, share or property of or in any ship or vessel registered under the Merchant Shipping Act, 1958 (Act No. 44 of 1958), as amended by subsequent Acts.Analogous Law. - Section 3 of the repealed Act.
