Indian Stamp Act,1899

Act No : 2

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Section : DENOTING DUTY

SECTION 16: DENOTING DUTY
Where the duty with which an instrument is chargeable, or its exemption from duty, depends in any manner upon the duty actually paid in respect of another instruments, the payment of such last mentioned duty shall, if application is, made in writing to the Collector for that purpose, and on production of both the instruments, be denoted upon such first mentioned instrument by endorsement under the hand of the Collector or in such other manner (if any) as the State Government may by rule prescribe.

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