Amendment of section 32A of LX of 1958

In section 32A of the principal Act,— (i) in sub-section (1), after the words “by way of assignment” the following portion shall be inserted, namely :— “and also any other instruments mentioned in SCHEDULE I chargeable with duty on the basis of market value of the property”; (ii) in sub-section (2), in the third proviso, for the word “double” the words “four times” shall be substituted; (iii) in sub-section (4),— (a) the first and second provisos shall be deleted; (b) in the third proviso, for the word “double” the words “four times” shall be substituted.