Amendment of section 3-A, Rajasthan Act No. 14 of 1999

In sub-section (1) of section 3-A of the principal Act,-

1. (i) for the existing expression "10 per cent" the expression "13 per cent" shall be substituted;
2. (ii) for the existing punctuation mark “.” appearing at the end, the punctuation mark “:” shall be substituted and after sub-section (1) so amended, the following proviso shall be added, namely:- “Provided that in case of the instruments having market value or consideration upto rupees 10 lakhs or not chargeable with ad valorem duty, shall be chargeable with surcharge at the rate of 10 per cent.”.