Section 4
Scvfl· al i11slnllnen/s II Sid 111 siugle lrmzsnclion of sale mortgage or selllemcnt-(1) \Vhere, in the case of any sale, mortgage or settlement, several are employed for completing the transaction, the principal -instrument only shall be chargeable with the duty prescnbed in the Schedule for the conveyance, mortgage, or settlement, and each of the other instruments shall be chargeable with a duty of two rupees instead of the duly, if any, prescribed for it in the Sclzcdz1lc.
4. Scvfl· al i11slnllnen/s II Sid 111 siugle lrmzsnclion of sale mortgage or selllemcnt-(1) \Vhere, in the case of any sale, mortgage or settlement, several are employed for completing the transaction, the principal -instrument only shall be chargeable with the duty prescnbed in the Schedule for the conveyance, mortgage, or settlement, and each of the other instruments shall be chargeable with a duty of two rupees instead of the duly, if any, prescribed for it in the Sclzcdz1lc.
(2) The parties may determine for themselves which of the instruments employed shall, for the purpose of sub section (1), be deemed to be the principal instrument:
Provided that the duty chargeable on the instrument so determined shall be the duty which would be chargeable in respect of any of the said instruments employed,