(1)[Where the whole of the property has been contracted to be sold] [These words were substituted for the words 'Where any property has been contracted to be sold for one consideration for the whole', by Gujarat 21 of 1982, section 11(1)(a).], and is conveyed to the purchaser in separate parts by different instruments, [the market value of the whole of the property shall be] [These words were substituted for the words 'the consideration shall be', by Gujarat 21 of 1982, section 11(1) (b).] apportioned in such manner as the parties think fit, provided that a distinct [market value] [These words were substituted for the word 'consideration', by Gujarat 21 of 1982, section 11 (1) (c).] for each separate part is set forth in the conveyance relating thereto, and such conveyance shall be chargeable with ad valorem duty in respect of such distinct, [market value] [These words were substituted for the word 'consideration', by Gujarat 21 of 1982, section 11 (1) (c).].
