The General Stamp Act 1869, 18 of 1869, (Rep., Act 1 of 1879) · II — .

Section 14. An instrument so framed as to come within two or more of the definitions in section three shall, whe

Repealed or not in force · As amended up to 2026-08

14. An instrument so framed as to come within two or more of the definitions in section three shall, when the instruments to which those definitions apply are liable to different rates of duty under this Act, be charged with the highest of such rates: Provided Instruments coming within two or more of the definitions in section 3. ACT No. XVIII or 1869. 303 Provided that when any one instrument purports, for distinct considerations, to convey by way of sale, to lease, to give, or to mortgage two or more subject-matters, or to convey by way of sale, to lease, or to give one subject-matter and to mortgage another, such instrument shall be chargeable with the aggregate amount of the duties to which instruments effecting separately each of such conveyances, leases, gifts, or mortgages would be liable under this Act.

Source: India Code