Indian Stamp Act, 1899
6. Instruments coming within several descriptions in
Schedule I
Subject to the provisions of the last preceding section, an
instrument so framed as to come within two or more of the descriptions in
Schedule I, shall, where the duties chargeable thereunder are different, be
chargeable only with the highest of such duties:
PROVIDED that nothing in this Act contained shall
render chargeable with duty exceeding one rupee a counterpart or duplicate of
any instrument chargeable with duty and in respect of which the proper duty has
been paid.