3D. [ Instrument chargeable with additional duty. [Inserted by Presidents act 12 of 2013 in application to the State of Punjab.]
(1)Every instrument mentioned in entry 23 of Schedule 1-A chargeable with duty under section 3 and additional duty under sections 3-B and 3-C, shall, in addition to such duty and additional duty be also chargeable with such cess, as is specified in Schedule 1-C.(2)The cess with which any instrument is chargeable under sub-section (1), shall be paid and such payment shall be indicated on such instrument by means of stamp or stamp paper bearing the inscription "Social Infrastructure Cess", whether with or without any other design, picture or inscription.(3)Except as otherwise provided in sub-section (2), the provisions of this Act shall, so far as may be, apply in relation to the cess chargeable under sub-section (1), in respect to the duty chargeable under section 3 in respect of those instrument.Explanation. - For the purpose of this section, the expression "Social Infrastructure Cess" means a cess collected under this Act for providing and improving infrastructure in social sectors including.]
