Section 142

Where multiple instruments chargeable with advalorem duties
relating to
are executed for effecting the same transaction, only one of the instruments,
multiple
instruments as may be determined by the relevant tax authority, shall be charged with the
covering ad valorem duty.
same
transaction
(2) Any other instrument referred to in subsection (1) shall be stamped
Eighth
as counterparts at flat rates prescribed in the Nineth Schedule to this Act.