Any instrument comprising or relating to several distinct matters shall Le chare abltt with the aggregate amount of the duties with which sepaoote instrum1mt, each comprising or~relating to one of such matter'>, would be chargeable nnder this Act.
.0 • lzg S. luslrlllne.rls co mill/;! wzllzi11 scvc1 at dtsrnplzorzs i11 Sr.Jzedulc -Subject to the prov1sionc; of the last preceding section, an instrument so framed as to come within two or more of the descripti'onc; in the Sc/z.dulc shall, where the duties chargeable thereunder are differ ent, be chargeable only with the highest of such duties:
Provided that nothing contained in this Act shall render chargeable with duty exceeding two rupees a counter-part or duplicate of any instrument chargeable with duty and in respect of which·the proper duty has been paid.
7. Pnq mcut of lu [!Jzer dulrJ 111 respect of wlotn wslrumellls-( 1) Not withstanding anything contained in sections 4 or 6 or in any other enactment, unlec;s it is proved that the duty chargeabla under his Act has been paid-
(a) on the princial or orginal instrument, as the caiie may be, or
(b) in accordance with the provisions of this section, the duty chargeable on an instrument of sale, mortgage or settle ment, 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 the State, have hccn chargHable under this Act with a higher rate ot duty, be the duty with which the princiDal or original instrument would have been chargeable under section 19.
(2) Notwithstanding anything contained in any enactment for the time being in force, no instrument, counterpart, duplicate or cony chargeable with duty under this section shall be received in evidence unless the duty chargeable under this section has been paid thereon:
Provided that any Court before which any such instrument, duplicate or copy is produced may permit the duty charH-Cable under this section to be paid thereon and may then receive it in evidence.
8. fluu,is or ollzcr scctmlics 1ssued ott loans -(1) Notwiths1anding anything contained in this Act, any local authority raising a Joan under the provi'iions of any law for the time being in force, by the issue of bonds or other securities other than debentures, shall, in respect of such loan, be chargeable with a duty of one per centum on the total amount of the bonds, or other securities issued by it, and such bonds or other securities need not be stamped and shall not be chargeable with any further duty on renew at, consolidation, sub ·division or otherwise.
(2) The prov1sxons of ~ub section (1) exempting ccrtaln bonds, or other securities from being stamped and from being chargeable w1th r.ertain further duty shall apply to the bonds or other securities other than debentures of all outstanding loans of the kind mentioned 1berein, and all such bonds or other sec1rities shall be valid, whether the same are stamped or not.
(3) In the case of wJiful neglect to pay the duty required by this ~ection, the local authority shall be liable to forfeit to the Government a sum equal to ten per centum upon the amour.t of duty payable, and a like penalty for every month after the first month during which the neglect continues.