(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.
