Jn section 3 of the principal Act,
(1) after clause (c) the following shall be inserted, namely :- " Provided that, except as oth.:rwise expressly provided in this Act, and notwithstanding anything contained in clauses (a). (b) or (c) of this section the amount indicated in Schedule I to this Act shall. subject to the exemp tions contained in that schedule, be the duty chargeable under this Act on the following instruments, mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefor respectively,-
(aa) every instrument, mentioned io Scbei..lulc T as chargeable with duty under that schedule, which. not having been previou~ly executed by any person, is executed in Assam on or after the first day of April 1950: and
(bb) every instrlllllent mentioned in Schedule l as chargeable with duty under that schedule, which, not having been previously executed by any person, is executed out of Assam on or after tbe tirst day of April 1950, and relates to any property situated, or to any matter or thing done or to be done in Assam, and is received in Assam,"
(2) after the word "provided" the word "also" shall be inserted.