(1)any instrument, executed by, or on behalf of, or in favour of, the [State Government] [Substituted by Act 17 of 1966 w.e.f. 15.11.1966 by notification text of notification at the end of the Act] in cases where, but for this exemption, the [State Government] [Substituted by Act 17 of 1966 w.e.f. 15.11.1966 by notification text of notification at the end of the Act] would be liable to pay the duty chargeable in respect of such instrument;[Explanation. [Inserted by Act 24 of 1999 w.e.f. 18.8.1999] - Where no proper duty has been paid on the original of an instrument which is chargeable with an amount indicated in the Schedule as proper duty therefor, then a copy of such instrument whether certified or not and whether a facsimile image or otherwise of the original shall be chargeable with duty of an amount which is indicated in Schedule as proper duty for the original of such instrument, and all the provisions of this chapter and chapters IV, VI, VII and VIII of this Act shall mutatis mutandis be applicable to such copy of the original.]
