Separate duty charge for each matter in instrument

Unless otherwise provided or prescribed– (a) an instrument containing or relating to more than one matter, shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each (b) an instrument made for a consideration in respect whereof it is chargeable with ad valorem duty, and also for any other valuable consideration, shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each consideration; or (c) an instrument shall not, except as mentioned in paragraphs (a) and (b), be charged with more than one duty in respect of the same matter, but shall, in respect of each matter, be charged with the highest duty applicable thereto.