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 instrument, the payment of such last mentioned duty shall, if application is made in writing to the1[Deputy Commissioner] for that purpose, and on production of both the instruments, be denoted upon such first mentioned instrument, by endorsement under the hand of the1[Deputy Commissioner] or in such other manner, if any, as the State Government may by rules prescribe.
________________________
1. Substituted by Ad No. 29 of 1962, w.e.f. 1-19-1962 for the expression "Collector"