If an instrument comes within several descriptions in the Schedule to the Rajasthan Stamp Act, 1998, where the duties chargeable are different, stamp duty is chargeable:
Verified Answer
A. with the lowest of such duties
B. with the highest of such duties
C. at the choice of the executants
D. none of the above
Explanation:
As per Section 6 of the Rajasthan Stamp Act, 1998, when an instrument falls under multiple descriptions in the Schedule, and different duties are chargeable, the instrument must be charged with the highest of those duties. This rule prevents evasion of higher stamp duty by classifying an instrument under a description with lower duty.