GUJARAT STAMP ACT, 1958

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S.1 Short title, extent and commencement

S.2 Definitions

Ch.2 STAMP DUTIES

S.3 Instruments chargeable with duty

S.3(a) Instruments chargeable with additional duty w.e.f. 1-4-2003

S.3(b) Certain instruments relating to vacant land chargeable with additional duty

S.4 Several instruments used in singal transaction of sale, mortgage or settlement

S.5 Instruments relating to several distinct matters

S.6 Instruments coming with in several description in Schedule I

S.7 Payment of higher duty in respect of certain instruments

S.8 Bonds or securities other than debentures issued on loans under Act IX of 1914 or other law

S.9 Power to reduce, remit or compound duties

S.10 Duties how to be paid

S.11 Deleted

S.11(a) Deleted

S.12 Cancellation of adhesive stamps

S.13 Instrument stamped with impressed stamps how to be written

S.14 Only one instrument to be on same stamp

S.15 Instrument written contrary to section 13 or 14 deemed unstamped

S.16 Denoting duty

S.17 Instruments executed in State

S.18 Instruments executed out of State

S.19 Payment of duty on certain instruments liable to increased duty in Gujarat State

S.20 Conversion of amount expressed in foreign currencies

S.21 Stock and marketable securities how to be valued

S.22 Effect of statement of rate of exchange or average price

S.23 Instruments reserving interest

S.24 Certain instruments connected with mortgages of marketable securities to be chargeable as agreements

S.25 Deduction of duty to be made when property mortgaged is transferred to mortgage

S.26 Valuation in case of annuity, etc

S.27 Stamp where value of subject matter is indeterminate

S.28 Facts affec-ting duty to be set forth in instrument

S.29 Directions as to duty in case of certain conveyances

S.30 Duties by whom payable

Ch.3 ADJUDICATION AS TO STAMPS

S.31 Adjudication as to proper stamps

S.32 Certificate by Collector

S.32(a) Determination of market value of property which is the subject matter of conveyance, etc.

S.32(b) Statement of the case by the Collector

S.33 Examination and impounding of instruments

S.34 Instruments not duly stamped in admissible in evidence etc

S.35 Admission of instrument where not be questioned

S.36 Admission of improperly stamped instruments

S.37 Instruments impounded how dealt with

S.38 Collectors power to refund penalty paid under section 37, sub-section (1)

S.39 Collector's power to stamp instruments impounded

S.40 Instruments unduly stamped by accident

S.41 Endorsement of instruments on which duty has been paid under section 34, 39 or 40

S.42 Prosecution for offence against stamp law

S.43 Persons paying duty or penalty may recover same in certain cases

S.44 Power to Revenue authority to refund penalty or excess duty in certain cases

S.45 Non-liability for loss of instruments send under section 37

S.46 Recovery of duties, penalties and interest

S.46(a) Furnishing of statement, return and information

Ch.5 ALLOWANCE FOR STAMPS IN CERTAIN CASES

S.47 Allowance for spoiled stamps

S.48 Period within which Application for relief under section 47 to be made

S.49 Allowance in case of printed forms no longer required by corporations

S.50 Allowance for misused stamps

S.51 Allowance for spoiled or misused stamp-how to be made

S.52 Allowance for stamps not required for use

S.52(a) Allowances for stamps in denominations of annas

S.52(b) Refund of value of refugee relief stamps

S.52(c) Invalidation of stamps and saving

Ch.6 REFERENCE AND REVISION

S.53 Control of and statement of case to Chief Controlling Revenue Authority

S.53(a) Revision of Collector's decision under sections 32, 32A, 39 and 41

S.54 Statement of case by Chief Controlling Revenue Authority to High Court

S.55 Power of High Court to call for further particulars as to case stated

S.56 Procedure in disposing of case stated

S.57 Statement of case by other Courts to High Court

S.58 Revision of certain decisions of Courts regarding the sufficiency of stamps

Ch.7 OFFENCES AND PROCEDURE

S.59 Penalty for executing, etc., instrument not duly stamped

S.60 Penalty for making false declaration on clearance list

S.61 Penalty for failure to cancel adhesive stamp

S.62 Penalty for omission to comply with provisions of section 28

S.62(a) Penalty for breach of provisions of section 68, sub-section (2)

S.62(b) Non-disclosure of information by a public servant

S.63 Penalty for breach of rule relating to sale of stamps and for unauthorised sale