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State of Punjab - Section

Section 6A in Indian Stamp Act, 1899

6A. Payment of the Punjab Stamp duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original instrument.

(1)Notwithstanding anything contained in section 4 or 6 or in any other law, unless it is proved that the duty chargeable under the Indian Stamp (Punjab Amendment) Act, 1922, has been paid -
(a)on the principal or original instrument as the case may be, or
(b)in accordance with the provisions of this section.
the duty chargeable on an instrument of sale, mortgage, or settlement other than a principal instrument or on a counterpart duplicate, or copy of any instrument shall if the principal or original instrument would, when received in Punjab, have been chargeable under the Indian Stamp (Punjab Amendment) Act, 1922, with a higher rate of duty be the duty with which the principal of original instrument would have been chargeable under section 19-A.
(2)Notwithstanding anything contained in section 35 or in any other law no instrument, counterpart, duplicate or copy chargeable with duty under this section shall be received in evidence as properly stamped unless the duty chargeable under this section has been paid thereon :Provided that a court before which any such instrument, counterpart, duplicate or copy is produced, shall permit the duty chargeable under this section to be paid thereon, and shall then receive it in evidence.