(1) The duplicate or counterpart of an instrument chargeable with duty is not to be considered as stamped unless

(a) it is stamped as an original instrument; or

(b) it appears from a certificate signed and sealed by the Commissioner that the full and proper duty has been paid on the instrument of which it is the duplicate or counterpart.

(2) Subsection (1) does not apply to a counterpart of an instrument chargeable as a lease where the counterpart is not executed by or on bahalf of a lessor or grantor.