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Section 20: Payment of duty on certain instrument liable to increased duty in the State of Rajasthan

The Rajasthan Stamp Act, 1998State Act of Rajasthan · Act 14 of 1999

When any instrument has become chargeable in any part of India other than the State of Rajasthan with duty under the Indian Stamp Act, 1899 (Act No. 2 of 1899) or under any other law for the time being in force in such part and thereafter becomes chargeable with a higher rate of duty in the State of Rajasthan under this Act,-

(i) the amount of duty chargeable on such instrument shall be the amount chargeable on it under this Act less the amount of duty, if any, already paid on it in India; and

(ii) in addition to the stamps, if any, already affixed thereto, such instrument shall be stamped with the stamp necessary for the payment of the amount of duty chargeable on it under clause (i) in the same manner and at the same time and by the same person as though such instrument were an instrument received in this State for the first time, when it became chargeable with the higher duty.

Where this provision sits

ActThe Rajasthan Stamp Act, 1998
Section20
Marginal notePayment of duty on certain instrument liable to increased duty in the State of Rajasthan
JurisdictionState of Rajasthan
StatusIn force as published by the source

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