COUNTERPART OR DUPLICATE OF ANY INSTRUMENT CHARGEABLE WITH DUTY

and in respect of which the proper duty has been paid— (a) if the duty with which the original instrument is chargeable does not exceed two rupees: The same duty as is payable on the original. (b) in any other case not falling within the provisions of Section 6A: Three rupees and sixty paise. EXEMPTIONS Counterpart of any lease granted to a cultivator, when such lease is exempted from duty.