Section 7
Pnq mcut of lu [!Jzer dulrJ 111 respect of wlotn wslrumellls-( 1) Notwithstanding anything contained in sections 4 or 6 or in any other enactment, unlec;s it is proved that the duty chargeabla under his Act has been paid-
7. Pnq mcut of lu [!Jzer dulrJ 111 respect of wlotn wslrumellls-( 1) Notwithstanding anything contained in sections 4 or 6 or in any other enactment, unlec;s it is proved that the duty chargeabla under his Act has been paid-
(a) on the princial or orginal instrument, as the caiie may be, or
(b) in accordance with the provisions of this section, the duty chargeable on an instrument of sale, mortgage or settlement, other than a principal instrument or on a counterpart, duplicate or copy of any instrument, shall, if the principal or original instrument would, when received in the State, have hccn chargHable under this Act with a higher rate ot duty, be the duty with which the princiDal or original instrument would have been chargeable under section 19.
(2) Notwithstanding anything contained in any enactment for the time being in force, no instrument, counterpart, duplicate or cony chargeable with duty under this section shall be received in evidence unless the duty chargeable under this section has been paid thereon:
Provided that any Court before which any such instrument, duplicate or copy is produced may permit the duty charH-Cable under this section to be paid thereon and may then receive it in evidence.