A.-- Of the Liability of Instruments to Duty.
Several instruments used in single transaction of sale, mortgagee or settlement.
4. [(1) Where, in the case of any sale, mortgagee or settlement, several instruments are employed for completing the transaction, the Principal instrument only shall be chargeable with the duty prescribed in Schedule I for the conveyance, mortgagee or settlement, and each of the other instruments shall be chargeable with a duty of [three hundred Taka] instead of the duty (if any) prescribed for it in that Schedule.]
(2) The parties may determine for themselves which of the instruments so employed shall, for the purposes of sub-section (1), be deemed to be the principal instrument:
Provided that the duty chargeable on the instrument so determined shall be the highest duty which would be chargeable in respect of any of the said instruments employed.
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Ministry of Law, Justice and Parliamentary Affairs