(4)[ An impression made under sub-sections (2A), (2B) and (2C) or, as the case may be, an endorsement made under sub-section (3), [or under sub-section (2) of section 32A] [Sub-section 4 was substituted by Maharashtra 20 of 1994, Section 3(3), (w.e.f. 28.2.1994).] on any instruments, shall have the same effect as if the duty of an amount equal to the amount indicated in the impression or, as the case may be, stated in the endorsement has been paid, in respect of, and such payment has been indicated on such instrument by means of stamps, under sub-section (1).]
