Section 5 Indian Stamp Act

Section 5 of the Indian Stamp Act 1899 is about Instruments relating to several distinct matters. It is under ‘A.—Of the liability of instruments to duty’ of CHAPTER II (Stamp Duties) of the Act.

Instruments relating to several distinct matters.

Any instrument comprising or relating to several distinct matters shall be chargeable with the aggregate amount of the duties with which separate instruments, each comprising or relating to one of such matters, would be chargeable under this Act.

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