Insertion of new section

Insertion of new section 6-A.— After section 6 of the principal Act, the following section shall be inserted, namely:— “6-A. Payment of higher duty in respect of certain instruments.— (1) Notwithstanding anything contained in section 4 or section 6 or in any other law for the time being in force, unless it is proved that the duty chargeable under this Act as amended by the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968, has been paid—

1. (a) on the principal or original instrument, as the case may be, or
2. (b) in accordance with the provisions of this section, the duty chargeable on an instrument of sale, mortgage or settlement 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 Union territory, have been chargeable under this Act as amended by the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968, with a higher rate of duty, be the duty with which the principal or original instrument would have been chargeable under section 18-A.

1. (2) Notwithstanding anything contained in section 35 or in any other law for the time being in force, no instrument, counterpart, duplicate or copy chargeable with duty under this section shall be received in evidence as properly stamped unless the duty chargeable under this section has been paid thereon: Provided that a court before which any such instrument, counterpart, duplicate or copy is produced shal1 permit the duty chargeable under this section to be paid thereon, and shall then receive it in evidence.”