19A. Payment of duty on certain instruments liable to increased duty in Punjab under clause (bb) of section 3.
- Where any instrument has become chargeable in any part of India other than Punjab with duty under this Act or under any other law for the time being in force in any part of India and thereafter becomes chargeable with a higher rate of duty in Punjab under clause (bb) of the first proviso to section 3 as amended by the Indian Stamp (Punjab Amendment) Act, 1922 -(i)notwithstanding anything contained in the said proviso that amount of duty chargeable on such instrument shall be the amount chargeable on it under Schedule I-A less the amount of duty, if any, already paid on it in India;(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 persons as though such instruments were an instrument received in India for the first time at the time when it become chargeable with the higher duty.D. - Of Valuations for Duty.
