Instruments coming within several descriptions in Schedule

Subject to the provisions of the last preceding section, an instrument so framed as to come within two or more of the descriptions in the Schedule shall, where the duties chargeable thereunder are different, be chargeable only with the highest of such duties: Provided that nothing contained in this Act shall render chargeable with duty exceeding Rs. 2 a counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid.