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The HC dismissed the appeal, holding that Section 3C's non-obstante clause does not curtail additional duty levied under Section 3B; rather Section 3C limits duties imposed by any other law to the maximum chargeable under the Stamp Act, which includes both primary duty under Section 3 and additional duty under Section 3B. The Single Judge correctly rejected the appellant's contention that Section 3C operates to cap or negate Section 3B liabilities. The appeal lacks merits and is dismissed with costs of Rs.25,000 payable by the appellant to the respondent.
The HC dismissed the appeal, holding that Section 3C's non-obstante clause does not curtail additional duty levied under Section 3B; rather Section 3C limits duties imposed by any other law to the maximum chargeable under the Stamp Act, which includes both primary duty under Section 3 and additional duty under Section 3B. The Single Judge correctly rejected the appellant's contention that Section 3C operates to cap or negate Section 3B liabilities. The appeal lacks merits and is dismissed with costs of Rs.25,000 payable by the appellant to the respondent.
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