Section 16
Dclwtwg July.-Where the duty with which an instrument is chargeable, or its exempt JOn from duty depends in any manner upon the duty actually paid in respect of another instrument, the payment of such last mentioned duty shall, if application is made in writing to :the Collector or the Registering Officer for that purpose, and on prodution of both the in&truments, be denoted upon such first mentioned instrument, by endorsement under the hand of the Collector or the Registering Officer or in such other manner as the Government may by rules prescribe.
16 Dclwtwg July.-Where the duty with which an instrument is chargeable, or its exempt JOn from duty depends in any manner upon the duty actually paid in respect of another instrument, the payment of such last mentioned duty shall, if application is made in writing to :the Collector or the Registering Officer for that purpose, and on prodution of both the in&truments, be denoted upon such first mentioned instrument, by endorsement under the hand of the Collector or the Registering Officer or in such other manner as the Government may by rules prescribe.
C Of the time of Stamping Instruments
/nsl 11l1l nts ct:cuzlt:d 111 tire Slzlc of J( instruments chargeable with duty and executed by any person in the State of Kerala shall be stamped before or at the time execution.
umc11Ls exccu'cd out of /ndJ'J-(1) Every instrument chargeable with duty executed only out of India may be stam!)ed within three months after it has been first received in the State of Kerala.
Where any such instrument cannot, with reference to the description of stamp prescriberl therefor, be duly stamped by a private person, it may be taken within the said period of three months to the Collector who shall stamp the same, in such manner as the Government may by rules prescribe, with a stamp of such value as theperson so taking such instrument may require and pay for.
Paymwl of duty 011 a1lai11 !table lo wcrcascd duly 111 lite Stale of Kerala.-Where any instrument of the nature described in any article in the Schedule and relating to any property situate or to any matter or thing done or to be done in the State .of Kerala is executed out of the said State and subsequently received in the said State-
( a) the amount of duty chargeable on such instrument shall be the amount of duty chargeable under the Schedule on a document of the hke description executed in the State of Kerala less the amount of duty, if any, already paid on such instrument in any other State in India.
(b) and in addition to the stamps, if any, already affixed thereto, ::,uch instrument shall be stamped with the stamp::,
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necessary for the payment of the duty chargeable on it under clause (a) of this section, in the same manner and at the same time and by the same persons as though such instrument were an instrument received in the State of Kerala for the first time at the time when it became chargeable with the higher duty, anri
(c) the provisions contained in clause (b) of the proviso to sub-section (3) of section 32 shall apply to such instrument as if such were an instrument executed or first executed out of India and first received in the State ot Kerala whe:t it became chargeable to the higher duty aforesaid, but the provision contained itV clause (a) of the said proviso shall not apply thereto
D. Of Valuation for duty.