Instruments relating to several distinct matters - Section 5 

Any instrument comprising or relating to several distinct matters 1[distinct matters or distinct transactions] shall be chargeable with the aggregate amount of the duties with which separate instruments, each comprising or relating to one of such matters 1[or distinct transactions]  would be chargeable under this Act.

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1. Inserted for "matter" by Gujarat Act. No. 11 of 2007 Sec. 3 w.e.f. 01.04.2007.