(1)Where an instrument is chargeable with ad valorem duty in respect of any money expressed in any currency other than that of [India] [Substituted by Act 43 of 1955, Section 2, for "the States" (w.e.f. 1.4.1956).], such duty shall be calculated on the value of such money in the currency of [India] [Substituted by Act 43 of 1955, Section 2, for "the States" (w.e.f. 1.4.1956).] according to the current rate of exchange on the day of the date of the instrument
