Section 8(ii) in The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968
(ii)in addition to the stamps, if any, already affixed, thereto, such instrument shall be stamped with the stamps necessary for the payment of the amount of duty chargeable on it under clause (i) in the same manner and at the same time and by the same person as though such instrument was an instrument received in India for the first time at the time when it became chargeable with the higher duty.".
