(c)the provisions contained in clause (b) of the proviso to sub-section (3) of section 32 shall apply to such instrument [or a copy of such instrument] [Inserted by Maharashtra 17 of 1993, Section 32(b) (w.e.f. 1.5.1993).] as if such were an instrument executed or first executed out of this State and first received in this State when it became chargeable to the higher duty aforesaid, but the provisions contained in clause (a) of the said proviso shall not apply thereto.(D)Of Valuations for Duty
