धारा 71

71. (1) Where any instrument is executed by or on behalf of the Central Government, the duty thereon shall be paid by the person executing the instrument on behalf of the Central Government. (2) Where any instrument is executed by or on behalf of the Central Government, and the duty thereon is not paid by the person executing the instrument on behalf of the Central Government, the duty shall be paid by the person to whom the instrument is addressed. (3) Where any instrument is executed by or on behalf of the Central Government, and the duty thereon is not paid by the person executing the instrument on behalf of the Central Government, or by the person to whom the instrument is addressed, the duty shall be paid by the person who receives the instrument. (4) Where any instrument is executed by or on behalf of the Central Government, and the duty thereon is not paid by the person executing the instrument on behalf of the Central Government, or by the person to whom the instrument is addressed, or by the person who receives the instrument, the duty shall be paid by the person who is in possession of the instrument. (5) Where any instrument is executed by or on behalf of the Central Government, and the duty thereon is not paid by the person executing the instrument on behalf of the Central Government, or by the person to whom the instrument is addressed, or by the person who receives the instrument, or by the person who is in possession of the instrument, the duty shall be paid by the person who is responsible for the execution of the instrument. (6) Where any instrument is executed by or on behalf of the Central Government, and the duty thereon is not paid by the person executing the instrument on behalf of the Central Government, or by the person to whom the instrument is addressed, or by the person who receives the instrument, or by the person who is in possession of the instrument, or by the person who is responsible for the execution of the instrument, the duty shall be paid by the person who is liable to pay the duty under the provisions of this Act. (7) Where any instrument is executed by or on behalf of the Central Government, and the duty thereon is not paid by the person executing the instrument on behalf of the Central Government, or by the person to whom the instrument is addressed, or by the person who receives the instrument, or by the person who is in possession of the instrument, or by the person who is responsible for the execution of the instrument, or by the person who is liable to pay the duty under the provisions of this Act, the duty shall be paid by the person who is empowered to pay the duty under the provisions of this Act. (8) Where any instrument is executed by or on behalf of the Central Government, and the duty thereon is not paid by the person executing the instrument on behalf of the Central Government, or by the person to whom the instrument is addressed, or by the person who receives the instrument, or by the person who is in possession of the instrument, or by the person who is responsible for the execution of the instrument, or by the person who is liable to pay the duty under the provisions of this Act, or by the person who is empowered to pay the duty under the provisions of this Act, the duty shall be paid by the person who is required to pay the duty under the provisions of this Act. (9) Where any instrument is executed by or on behalf of the Central Government, and the duty thereon is not paid by the person executing the instrument on behalf of the Central Government, or by the person to whom the instrument is addressed, or by the person who receives the instrument, or by the person who is in possession of the instrument, or by the person who is responsible for the execution of the instrument, or by the person who is liable to pay the duty under the provisions of this Act, or by the person who is empowered to pay the duty under the provisions of this Act, or by the person who is required to pay the duty under the provisions of this Act, the duty shall be paid by the person who is accountable for the payment of the duty under the provisions of this Act. (10) Where any instrument is executed by or on behalf of the Central Government, and the duty thereon is not paid by the person executing the instrument on behalf of the Central Government, or by the person to whom the instrument is addressed, or by the person who receives the instrument, or by the person who is in possession of the instrument, or by the person who is responsible for the execution of the instrument, or by the person who is liable to pay the duty under the provisions of this Act, or by the person who is empowered to pay the duty under the provisions of this Act, or by the person who is required to pay the duty under the provisions of this Act, or by the person who is accountable for the payment of the duty under the provisions of this Act, the duty shall be paid by the person who is ultimately responsible for