GUJARAT STAMP ACT, 1958

Section 39 - Collector's power to stamp instruments impounded

(1) When the Collector impounds any instrument under section 33, or receives any instrument send to
him under sub-section (2) section 37, not being an instrument chargeable with a duty of twenty naye
paise, or less, he shall adopt the following procedure :-

(a) if he is of opinion that such instrument is duly stamped or is not chargeable with duty, he shall
certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case
may be;

(b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped he
shall require the payment of the proper duty or the amount required to make up the same,
together with a penalty of five rupees; or, if he thinks fit, an amount not exceeding ten times the
amount of the proper duty or of the deficient portion therefore, whether such amount exceeds or
falls short of five rupees.

Provided that, when such instrument has been impounded only because it has been written in
contravention of section 13 or section 14, the Collector may, if he thinks fit, remit the whole
penalty prescribed by this section.

(2) Every certificate under clause (a) of sub-section (1) shall, for the purposes of this Act, be
conclusive evidence of the matters stated therein.

(3) Where an instrument has been send to the Collector under sub-section (2) of section 37 the
Collector shall, when he has dealt with it is a provided by this section, return it to the impounding
officer.

Section 40 - Instruments unduly stamped by accident

If any instrument chargeable with duty and not duly stamped, not being an instrument chargeable with a
duty of twenty naye paise or less is produced by any person of his own motion before the Collector within one
year from the date of its execution or first execution, and such person brings to the notice of the Collector the
fact that such instrument is not duly stamped and offers to pay to the Collector the amount of the proper
duty, or the amount required to make up the same, and the Collector is satisfied that the omission to duly
stamp such instrument has been occasioned by accident, mistake or urgent necessity he may, instead of
proceeding under sections 33 and 39, receive such amount and proceed as next hereinafter prescribed.

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

(1) When the duty and penalty (if any) leviable in respect of any instrument 1 [(not being an
instrument referred to in sub-section (1) of section 32A).] have been paid under section 34, section 39
or section 40, the person admitting such instrument in evidence or the Collector, as the case may be,
shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty and
 penalty (stating the amount of each) have been levied in respect thereof, and the name and residence
of the person paying them.

(2) Every instrument so endorsed shall thereupon be admissible in evidence, and may be registered
and acted upon and authenticated as if it had been duly stamped, and shall be delivered on his
application in this behalf to the person from whose possession it came in to the hands of the officer
impounding it or as such person may direct:

Provided that-

(a) no instrument which has been admitted in evidence upon payment of duty and penalty
under section 34, shall be so delivered before the expiration of one month from the date of
such impounding, or if the Collector has certified that its further detention is necessary and has
not cancelled such certificate;

(b) nothing in this section shall affect the provisions of rule 9 of Order XIII in Schedule I of the
Code of the Civil Procedure, 1908 (V of 1908).

________________________

1. These brackets, words, figures and letter were inserted by Guj. 21 of 1982 Section 17.

Section 42 - Prosecution for offence against stamp law

The taking of proceedings or the payment of a penalty under this Chapter in respect of any instrument
shall not bar the prosecution of any person who appears to have committed an offence against the
stamp law in respect of such instrument:

Provided that no such prosecution shall be instituted in the case of any instrument in respect of
which such a penalty has been paid, unless it appears to the Collector that the offence was
committed with an intention of evading payment of the proper duty.

Section 43 - Persons paying duty or penalty may recover same in certain cases

(1) When any duty or penalty has been paid under section 34, section 36, section 39 or section 40, by
any person in respect of an instrument, and, by agreement or under the provisions of section 30 or
any other enactment in force at the time such instrument was executed, some other person was
bound to bear the expense of providing the proper stamp for such instrument, the first-mentioned
person shall be entitled to recover from such other person the amount of the duty of penalty so paid.

(2) For the purpose of such recovery any certificate granted in respect of such instrument under this
Act shall be conclusive evidence of the matters therein certified.

(3) Such amount may, if the Court thinks fit, be included in any order as to costs in any suit or
proceeding to which such persons are parties and in which such instrument has been tendered in
evidence. If the Court does not include the amount in such order, no further proceedings for the
recovery of the amount shall be maintainable.

Section 44 - Power to Revenue authority to refund penalty or excess duty in certain cases

(1) Where any penalty is paid under section 34 or section 39, the Chief Controlling Revenue Authority
may, upon application in writing made within one year from the date of the payment, refund such
penalty wholly or in part.
 (2) Where, in the opinion of the Chief Controlling Revenue Authority stamp duty in excess of that
which is legally chargeable has been charged and paid 1 [under section 32, section 34] or section 39,
such authority may, upon application in writing made by the party concerned within three months
from the date of receipt of the order charging the same, refund the excess.

________________________

1. These words and figures were substituted for the words and figures "Under Section 34" by Guj. 19
of 1965, Sec. 2.

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

(1) If any instrument sent to the Collector under Sub-section(2) of Section 37, is lost, destroyed or
damaged during transmission, the person sending the same shall not be liable for such loss,
destruction or damage.

(2) When any instrument is about to be so sent, the person from whose possession it came into the
hands of the person impounding the same, may require a copy thereof to be made at the expense of
such first-mentioned person and authenticated by the person impounding such instrument.

Section 46 - Recovery of duties, penalties and interest

1 [46. Recovery of duties, penalties and interest.

(1) Where any person required to pay any amount of duty, penalty or other sums under this Act does
not pay within the time prescribed for its payment he shall be liable to pay simple interest at the rate
of 2 [fifteen per cent], per annum on such amount or on any less amount thereof for the period for
which such amount remains unpaid.

(2) All duties, penalties, interest and other sums required to be paid under this Act may be recovered
by the Collector by distress and sale of the movable or immovable property of the person from whom
the same are due, or as an arrears of land revenue.]

_________________________

1. Section 46 was substituted by Guj. 13 of 1994 Sec. 8.

2. This words were substituted for the words "24%" by Guj. 5 of 20002, Sec. 3 w.e.f. 1-4-2002.

Section 46A - Furnishing of statement, return and information

1[46A. Furnishing of statement, return and information-

(1) The Collector may, for the purpose of this Act, require any trading member of any stock exchange
or an association as defined in clause (a) of section 2 of the Forward Contract (Regulation) Act, 1952
(74 of 1952) or any organisation, institute, company or association or any person liable to pay duty
under any Article of Schedule I, to submit a statement or return or to furnish any information in
respect of any transaction within such period as may be prescribed by rules.

(2) Where any trading member, organisation, institute, company, association or any person fails to
submit a statement or return or information as required under sub-section (1) within the prescribed
time, the Collector any, without prejudice to provisions of this Act, after giving an opportunity of being
 heard, impose on such person a penalty of a sum not exceeding rupees five thousand for such
default.]

_____________________________________________

1. Inserted by the Bombay Stamp (Guj. IInd Amendment) Act 2007 Sec. 7.

Section 47 - Allowance for spoiled stamps

Subject to such rules as may be made by the State Government as to the evidence to be required, or
the inquiry to be made, the Collector may, on application made within the period prescribed in section
48, and if he is satisfied as to the facts, make allowance for impressed stamps spoiled in the cases
hereinafter mentioned, namely :-
 (a) the stamp on any paper inadvertently and undersignedly spoiled, obliterated or by error in
writing or any other means rendered unfit for the purpose intended before any instrument written
thereon is executed by any person;

(b) the stamp on any document which is written out wholly or in part, but which is not signed or
executed by any party thereto;

(c) the stamp used for an instrument executed by any party thereto which -

(1) has been afterwards found to be absolutely void in law from the beginning;

(2) has been afterwards found unfit, by reason of any error or mistake therein, for the purpose
originally intended;

(3) by reason of the death of any person by whom it is necessary the it should be executed,
without having executed the same, or of the refusal of any such person to execute the same,
cannot be comp0leted so as to effect the intended transaction in the form proposed;

(4) for want of the execution thereof by some material party, and his inability or refusal to sign
the same, is in fact incomplete and insufficient for the purpose for which it was intended;

(5) by reason of the refusal of any person to act under the same, or it to advance any money
intended to be there by secured, or by the refusel or non-accep0tance of any office thereby
granted totally fails of the intended purpose;

(6) becomes useless in consequence of the transaction intended to be thereby effected by

some other instrument between the same parties and bearing a stamp of not less value;

(7) is deficient in value and the transaction intended to be thereby effected had been effected
by some other instrument between the same parties and bearing a stamp of not less value;

(8) is inadvetently and undersigndly spoiled and in lieu whereof another instrument made
between the same parties and for the same purpose is executed and duly stamped;

Provided that, in the case of an executed instrument, no legal proceeding has been
commenced in which the instrument could or would have been given or offered in evidence
and that the instrument is given up to be cancelled.

Explanation,- The certificate of the Collector under section 32 that the full duty with which an
instrument is chargeable has been paid is an impressed stamp within the meaning of this section.

Section 48 - Period within which Application for relief under section 47 to be made

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

The application for relief under Sec. 47 shall be made within the following period, that is to say,-

(a) in the cases mentioned in sub-clause (5) of clause (c), within six months from the date of
execution of the instruments;

(b) in the case of an instrument substituted by another and not presented for cancellation, within
six months from the date of execution of the substituting instrument;

(c) in all other cases, within six months from the date of purchase of impressed stamps."]

________________________

1. Sec. 48 was substituted by Guj. 19 of 2001 Section 4 w.e.f. 1-9-2001.

Section 49 - Allowance in case of printed forms no longer required by corporations

The Chief Controlling Revenue Authority or the Collector if empowered by the Chief Controlling Revenue
Authority in this behalf may, without limit of time, make allowance for stamped papers used for printed forms
of instruments by any banker or by any incorporated company or other body corporate, if for any sufficient
reason such forms have ceased to be required by the said banker company or body corporate, provided that
such authority is satisfied that the duty in respect of such stamped papers has been duly paid.

Section 50 - Allowance for misused stamps

(1) When any person has inadvertently used, for an instrument chargeable with duty, a stamp of a
description other than that prescribed for such instrument by the rules made under this Act, or a
stamp of greater value than was necessary or has inadvertently used any stamp for an instrument not
chargeable with any duty; or

(2) When any stamp used for an instrument has been inadvertently rendered useless under section
15, owing to such instrument having been written in contravention of provisions of section 13; the
Collector may, on application made within six months after the date of the instrument, or, if it is not
dated, within six months after the execution thereof by the person by whom it was first or a lone
executed, and upon the instrument, if chargeable with duty, being re-stamped with the proper duty,
cancel and allow as spoiled the stamp so misused or rendered useless.

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

In any case in which allowance is made for spoiled or misused stamps the Collector may give in lieu
thereof-

(a) other stamps of the same description and value; or,

(b) if required and he thinks fit, stamps of any other description to the same amount in value;
or,

(c) at his dicretion, the same value in money, deducting ten naye paise for each rupee or
fraction of a rupee.

Section 52 - Allowance for stamps not required for use

When any person is possessed of a stamp or stamps which have not been spoiled or rendered unfit or
useless for the purpose intended, but for which he has no immediate use, the Collector shall repay to
such person the value of such stamp or stamps in money, deducting ten naye paise for each rupee or
portion of a rupee, upon such person delivering up the same to be cancelled, and proving to the
Collector's satisfaction-

(a) that such stamp or stamps were purchased by such person with a bona fide intention to use
them; and

(b) that he has paid the full price thereof; and

(c) that they were so purchased within the period of six months next preceding the date on which
they were so delivered:
 Provided that, where the person is a licensed vendor of stamps, the Collector may if he thinks
fit, make the repayment of the sum actually paid by the vendor without any such deduction as
aforesaid.

Section 52A - Allowances for stamps in denominations of annas

1 [52A. Allowances for stamps in denominations of annas.

Notwithstanding anything contained in section 52, when any person is possessed of a stamp or stamps
in any denominations, other than in denominations of annas four or multiples thereof and such stamp
or stamps has or have not been spoiled, the Collector shall reply to such person the value of such
stamp or stamps in money calculated in accordance with the provisions of sub-section (2) of section
14 of the Indian Coinage Act, 10906 (III of 1906), upon such person delivering up, within six months
from the commencement of this Act such stamp or stamps to the Collector.]

________________________

1. Sec. 52A was inserted by Bom. 95 of 1958 Section 4.

Section 52B - Refund of value of refugee relief stamps

1 [52B. Refund of value of refugee relief stamps.

Notwithstanding anything contained in section 52, when any person is possessed of stamps bearing
the inscription "refugee relief" (being stamps issued in pursuance of section 3A as inserted by the
Bombay Stamp (Gujarat Amendment) Act, 1971 (President's Act No. 12 of 1971) before it ceased to
have effect and such stamps have not been spoiled, the Collector shall, upon such person delivering
up within six months from the commencement of the Bombay Stamp (Gujarat Amendment) Act, 1976
(Guj. 5 of 1976) such stamps to the Collector, refund to such person the value of such stamps in
money.]

________________________

1. Sec. 52B was inserted by Guj. 5 of 1976 Sec. 4.

Section 52C - Invalidation of stamps and saving

1 52C. Invalidation of stamps and saving,-

Notwithstanding anything contained in Sections. 47, 50, 51 and 52,-

(a) any impresses stamps which have been purchased on or after the date of commencement of
the Bombay Stamp (Gujarat Amendment) Act, 2001 (Guj. 19 of 2001) (hereinafter referred to as
"the said date") shall be used or presented for claiming allowance within a period of six months
from the date of purchase, Any such stamps which have not been used or no allowance has been
claimed in respect thereof within the period of six months from from the date of purchase shall be
rendered invalid;

(b) any impressed stamps which have been purchased but have not been used or no allowance has
been claimed in respect thereof before the said date, may be used or presented for claiming the
allowance under the relevant provisions of the Act within a period of six months from the said
date. The stamps which have not been used or presented within the aforesaid period of six months
shall be rendered invalid."
_____________________________

1. Section 52C was inserted by Guj. 19 of 2001 Sec. 5 w.e.f. 1-9-2001.

Section 53 - Control of and statement of case to Chief Controlling Revenue Authority

3. Control of and statement of case to Chief Controlling Revenue Authority

(1) The powers exercisable by a Collector under 1[Chapter III 6[XX] 7[***], Chapter IV and Chapter
V] and under clause (a) of the first proviso to section 27 shall in all cases be subject to the control of
the chief Controlling Revenue Authority:

3[Provided that the Chief Controlling Revenue Authority shall not entertain an application made
by a person under sub-section (1), unless,-

(a) such application is presented within a period of 4[ninety days] from the date of
order of the Collector.

9["Provided
that if the Chief Controlling Revenue Authority is satisfied that such
person was prevented for sufficient reasons from presenting the application
within the period specified above, he may allow such person to present the
application within a further period of ninety days on payment of non-refundable
amount of rupees one thousand for every thirty days or part thereof".]

(b) such person deposits twenty-five per cent, of the amount of duty or as the case
may be amount of difference of duty payable by him in respect of subject matter of the
instrument for which application has been made:

8
[***]

(2) If any Collector, acting under section 31 5[section 32A,] section 39 or section 40, feels doubt as to
the amount of duty with which any instrument is chargeable, he may draw up a statement of the case,
and refer it, with his own opinion thereon, for the decision of the Chief Controlling Revenue Authority.

(3) Such authority shall consider the case and send a copy of its decision to the Collector, who shall
proceed to assess and charge the duty (if any) in conformity with such decision.

1. These words and figures were substituted for the words and figures Chapter IV and chapter V by Guj. 19 of 1965 Section 3.

2. These words were inserted by Guj. 13 of 1994 Section 9.

3. Proviso under Sec. 53(i) were added by Guj. 7 of 1999 Section 4 w.e.f. 1-4-99.

4. These words were substituted for "Sixty days" by Guj. 18 of 2004 Section 4 w.e.f. 11-6-2004.

5. These words, figures and letter were inserted by Guj. 21 of 1982 Section 18.
6. Inserted by the Guj. 13 of 1994 Sec. 9.

7. Omitted by the Bom. Stamp (Guj. IInd Amendment) Act, 2007 for the words 2"[except sub-section (3) of section 32A]".

8. Omitted by the Bom. Stamp (Guj. IInd Amendment) Act, 2007 for the following :-

"Provided further that where in any particular case the Chief Controlling Revenue Authority is of the opinion that the deposit

of the amount by the applicant may cause undue hardship to him, the authority may in its description, either

unconditionally or subject to such conditions as it may think fit to impose, dispense with a part of the amount deposited so

however that the part of the amount so dispensed with shall not exceed fifty per cent, of the amount deposited or required

to be deposited.]"

9. Inserted by the Gujarat Stamp (Amendment) Act, 2016.

Section 53A - Revision of Collector's decision under sections 32, 32A, 39 and 41

[53A. Revision of Collector's decision under sections 32, 32A, 39 and 41.

(1) Notwithstanding anything contained in sub-section (3) of section 32, sub-section (3) of section
32A, sub-section (2) of section 39 and sub-section (2) of section 41, when through mistake or
otherwise any instruments is charged with less duty than leviable thereon, or is held not chargeable
with duty, by the Collector, the Chief Controlling Revenue Authority may, within a period of six years
from the date of certificate of the Collector under sections 32, 32A, 39 or 41, as the case may be,
required the concerned party to produce before him the instrument and, after giving reasonable
opportunity of being heard to the party, examine such instrument whether any duty is chargeable or
any duty is levied less thereon and pass an order for recovery of the deficit duty, if any, from the
concerned party. An endorsement shall be made on the instrument after payment of such deficit duty.

(2) On failure to produce the original instrument by the party, the Chief Controlling revenue Authority
shall proceed under this section on the basis of the true copy or an abstract of the instrument filed
with the Collector and such true copy or abstract shall be deemed to be the original instrument for the
purposes of this section.]

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1. Sec. 53A was inserted, by Guj. 13 of 1994 Sec. 10.

Section 54 - Statement of case by Chief Controlling Revenue Authority to High Court

(1) The Chief Controlling Revenue Authority may state any case referred to it under sub-section (2) of
section 53, or otherwise coming to its notice and refer such case, with its own opinion thereon, to the
High Court.

1 [(1A) Notwithstanding anything contained in sub-section (1), any person aggrieved by the decision
of the Chief Controlling Revenue Authority under section 53 regarding the amount of duty with which
any instrument is chargeable may, if the amount of duty payable as a result of such decision in a case
where the instrument is not charged with any duty or the amount required to make up such duty in a
case where the instrument is charged with insufficient duty, exceeds rupees two thousand, by
application presented within a period of sixty days from the date of such decision and accompanied by
a fee of rupees one hundred, require the Chief Controlling Revenue Authority to draw up a statement
of the case and refer it to the High Court and the Chief Controlling Revenue Authority Shall, within
ninety days of the receipt of such application, draw up a statement of the case and refer it to the High
Court:

Provided that the Chief Controlling Revenue Authority may, if it is satisfied that the applicant was
prevented by sufficient cause from presenting the application within the period hereinbefore
specified, allow it to be presented within a further period not exceeding thirty days.]

(2) Every such case shall be decided by not less than three Judges of the High Court and in case of
difference, the opinion of the majority shall prevail.

2 [(3) The costs of any reference to the High Court made under sub-section (1A) which shall not
include the fee for making the reference shall be in the discretion of the High Court.]

________________________
 1. Sub-Section (1A) was inserted by Guj. 19 of 1965, Sec. 4(i).

2. Sub-section (3) was inserted by Guj. 19 of 1965, Sec. 4(ii).

Section 55 - Power of High Court to call for further particulars as to case stated

If the Court is not satisfied that the statements contained in the case are sufficient to enable it to determine
the questions raised thereby, the High Court may refer the case back to the Revenue Authority by which it
was stated, to make such additions thereto or alternations therein as the High Court may direct in that behalf.

Section 56 - Procedure in disposing of case stated

(1) The High Court upon the hearing of any such case shall decide the question raised thereby, and
shall deliver its judgment thereon containing the grounds on which such decision is founded.

1 [(2) The High Court shall send a copy of its judgment under the seal of the Court and the signature
of Registrar to the Chief Controlling Revenue Authority and the amount of duty chargeable on the
instrument in respect of which the reference was made shall be in accordance with such judgment.]

Note

In section 56 of the Act in its application to the Bombay and Kutch area and the Act as adapted and
applied to the Saurashtra area, in sub-section (1), for the words and figures "Chapter IV and Chapter
V" the words and figures "Chapter III, Chapter IV and Chapter V" have been substituted Gujarat Act
XIX of 1965, section 10 w.e.f. dt. 18-06-1965).

________________________

1. Sub-Section (2) was Substituted for the original by Guj. 19 of 1965 Sec. 5.

Section 57 - Statement of case by other Courts to High Court

(1) If any Court, other than the High Court, feels doubt as to the amount of duty to be paid in respect
of any instrument under clause (a) of proviso to section 34, the Judge may draw up a statement of the
case and refer it, with his own opinion thereon, for the decision of the High Court.

(2) The High Court shall deal with the case as if it had been referred under section 54 and send a copy
of its judgement under the seal of the Court and the signature of the Registrar to the Chief Controlling
Revenue Authority and another like copy to the Judge making the reference, who shall, on receiving
such copy, dispose of the case conformably to such judgement.

(3) Reference made under sub-section (1), when made by a Court subordinate to a District Court,
shall be made through the District Court and, when made by any subordinate Revenue Court, shall be
made through the Court immediately superior.

Section 58 - Revision of certain decisions of Courts regarding the sufficiency of stamps

 (1) When any Court in the exercise of its civil or revenue jurisdiction or any Criminal Court in any
proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898 (V of 1898),
makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp or
upon payment of duty and a penalty under section 34, the Court to which appeals lie from, or
references are made by, such first mentioned Court may, of its own motion or on the application of the
Collector, take such order into consideration.

(2) If such Court, after such consideration is of opinion that such instrument should not have been
admitted in evidence without the payment of duty and penalty under section 34, or without the
payment of a higher duty and penalty than those paid, it may record a declaration to that effect, and
determine the amount of duty with which such instrument is chargeable, and may require any person
in whose possession or power such instrument then is, to produce the same, and may impound the
same when produced.

(3) When any declaration has been recorded sub-section (2), the Court recording the same shall send
a copy thereof to the Collector, and, where the instrument to which it relates has been impounded or
is otherwise in the possession of such Court, shall also send him such instrument.

(4) The Collector may thereupon, notwithstanding anything contained in the order admitting such
instrument in evidence, or in any certificate granted under section 41, or in section 42, prosecute any
person for any offence against the stamp law which the Collector considers him to have committed in
respect of such instrument:

Provided that-

(a) no such prosecution shall be instituted where the amount including duty and penalty,
which, according to the determination of such Court, was payable in respect of the instrument
under section 34, is paid to the Collector, unless he thinks that the offence was committed with
an intention of evading payment of the proper duty.

(b) except for the purposes of such prosecution no declaration made under this section shall
affect the validity of any order admitting an instrument in evidence, or of any certificate
granted under section 41.

Section 59 - Penalty for executing, etc., instrument not duly stamped

(1) Any person executing or singing otherwise than as a witness any instrument chargeable with duty
without the same being duly stamped shall, on conviction for every such offence be punished with fine
which may extend to five hundred rupees:

Provided that, when any penalty has been paid in respect of any instrument under section 34,
section 39 or section 58, the amount of such penalty shall be allowed in reduction of the fine (if
any) subsequently imposed under this section in respect of the same instrument upon the person
who paid such penalty.

(2) If a share-warrant is issued without being duly stamped, the company issuing the same, and also
every person who, at the time when it is issued, is the managing director or secretary or other
principal officer of the company, shall, on conviction be punished with fine which may extend to five
hundred rupees.

Section 60 - Penalty for making false declaration on clearance list

Any person who in a clearance list makes a declaration which is false or which he either knows or believes to
be false, shall, on conviction, be punished with imprisonment for a term which may extend to six months or
with fine which may extend to five hundred rupees or with both.
Section 61 - Penalty for failure to cancel adhesive stamp

Any person required by section 12 to cancel an adhesive stamp, fails to cancel such stamp in the manner
prescribed by the section he shall, on conviction, be punished with fine which may extend to one hundred
rupees.

Section 62 - Penalty for omission to comply with provisions of section 28

Any person who, with intent to defraud the Government,-

(a) executes instrument in which all the facts and circumtances required by section 28 to be set
forth in such instrument are not fully and truly set forth; or

(b) being employed or concerned in or about the preparation of any instrument neglects or omits
fully and truly to set forth therein all such facts and circumtances; or

(c) does any other act calculated to deprive the Government of any duty or penalty under this Act,
shall, on conviction, be punished with fine which may extend to five thousand rupees.

Section 62A - Penalty for breach of provisions of section 68, sub-section (2)

1 [62A. Penalty for breach of provisions of section 68, sub-section (2).

Any person who commits a breach of the provisions of sub-section (2) of section 68 shall on
conviction, be punished,-

(1) for a first offence with fine which may extend to five hundred rupees;

(ii) for a second offence, with fine which may extend to one thousand rupees, but which shall
not be less than two hundred rupees, and

(iii) for a third and subsequent offences, with imprisonment for a term which may extend to
two years and with fine which may extend to two thousand rupees.

_________________________

1. Sections 62A & 62B were inserted by Guj. 19 of 1965 Sec. 6.

Section 62B - Non-disclosure of information by a public servant

1 [62B. Non-disclosure of information by a public servant.

(1) All particulars contained in any documents produced in accordance with this Act, or in any record
of evidence given in the course of any proceedings under this Act (other than proceedings before a
Criminal Court), shall, save as provided in sub-section (3), be treated as confidential, and
notwithstanding anything contained in the Indian Entrance Act, 1872, (1 of 1872) no Court shall, save
as aforesaid be entitled to require any servant of the Government to produce before it any such
document or record or any part thereof, or to give evidence before it in respect thereof.
 (2) If, save as provided in sub-section (3) any servant of the Government discloses any of the
particulars referred to in sub-section (1), he shall on conviction, be punished with imprisonment which
may extend to six months or with fine or with both.

(3) Noting contained in this section shall apply to the disclosure-

(a) of any such particulars in respect of any such documents, evidence, affidavit or deposition for
the purpose of any prosecution under the Indian Penal Code (XLV of 1960) or the Prevention of
Corruption Act, 1947 (II of 1947), or this act; or

(b) of any such particulars to the State Government or to any person acting in the execution of
this Act, for the purposes of carrying out the object of this Act; or

(c) of any such particulars when such disclosure is occasioned by the lawful employment under this
Act of any process for the service of any notice or the recovery of any demand; or

(d) of any such particulars to a Civil Court in any suit, to which the Government is a party, which
relates to any matter arising out of any proceeding under this Act; or

(e) of any such particulars where such particulars are relevant to any inquiry into the conduct of
an official of the Stamp Department to any person or persons appointed as Commissioners under
the Public Servants (Inquiries) Act, 1850(XXXVII of 1850), or to any officer otherwise appointed to
hold such inquiry or to a Public Service Commission established under the Constitution when
exercising its functions in relation to any matter arising out of such inquiry; or

(f) of such particulars to an officer of the Central Government or a State Government as may be
necessary for the purpose of enabling that Government to levy or realise any tax or duty imposed
by it.]

________________________

1. Sections 62A & 62B were inserted by Guj. 19 of 1965 Sec. 6.

Section 63 - Penalty for breach of rule relating to sale of stamps and for unauthorised sale

(a) Any person appointed to sell stamps who disobey any rule made under section 69; and

(b) any person not so appointed who sells or offers for sale any stamp1[other than a ten naye paise or
five paise adhesive stamp)], shall, on conviction, be punished with imprisonment for a term which
may extend to six months or with fine which may extend to five hundred rupees or with both.

_________________________

1. These brackets and words were inserted by Bom. 95 of 1958 Sec. 5.

Section 64 - Institution and conduct of Prosecutions

(1) No prosecution in respect of any offence punishable under this Act or any Act hereby repealed
shall be instituted without the sanction of the Collector or such other officer as the State Government
Generally, or the Collector specially, authorises in that behalf.

(2) The Chief Controlling Revenue Authority or any officer generally or specially authorised by it is this
behalf, may stay any such prosecution or compound any such offence.

(3) The amount of any such composition shall be recoverable in the manner provided by section 46.
Section 65 - Juridiction to try offences

No Court inferior to that of1* * * * a Magistrate of the second class shall try any offence under this
Act.

________________________

1. The words "a Presidency Magistrate or" were omitted by the Gujarat Adaptation of Laws (State Concurrent
Subjects) order, 1960.

Section 66 - Place of trial

Every such offence committed in respect of any instrument may be tried in any area in which such instrument
is found as well as in any area in which such offence might be tried under the Code of Criminal Procedure,
1898 (V of 1898).+

Section 67 - Books, etc., to be open to inspection

Every public officer having in his custody any registers, books, records, papers, documents or proceedings,
the inspection whereof may tend to secure any duty, or to prove or lead to the discovery of any fraud or
omission in relation to any duty, shall at all reasonable times permit any person authorised in writing by the
Collector to inspect for such purpose the registers, books, papers, documents and proceedings and to take
such notes and extracts as he may deem necessary without fee or charge.

Section 68 - Collector's power to authorise officer to enter premises and inspect certain
documents

1 [68. Collector's power to authorise officer to enter premises and inspect certain documents.

(1) The Collector may, where he has reason to believe that all or any of the instruments specified in
Schedule I have not been charged at all or incorrectly charged with duty leviable under this Act,
authorise in writing any officer to enter upon any premises where he has reason to believe that any
registers, books, records, papers, documents, or proceedings relating to or in connection with any
such instruments are kept and to inspect them, and to take such notes and extracts as such officer
deems necessary, and if necessary, to seize them and to impound them under section 33.

(2) Every person having in his custody or maintaining such registers, books, records, papers,
documents or proceedings shall, when so required by the officer authorised under sub-section (1),
produce them before such officer and at all reasonable times permit such officer to inspect them and
take the notes and extracts as he may deem necessary.]

________________________

1. Section 68 was substituted for the original by Guj. 19 of 1965, Sec. 7.

Section 69 - Power to make rules relating to sale of stamps

 The State Government may make rules for regulating,-

(a) the supply and sale of stamps and stamped papers,

(b) the persons by whom alone such sale is to be conducted, and

(c) the duties and remuneration of such persons:

1 [Provided that such rules shall not restrict the sale of ten naye paise or five naye paise
adhesive stamps.]

______________________

1. This proviso was added by Bom. 95 of 1958. Sec. 6.

Section 70 - Power to make rule generally to carry out purpose of Act

The State Government may make rules to carry out generally the purposes of this Act, and may by such rules
prescribed the fines, which shall in no case exceed five hundred rupees, to be incurred on breach thereof.

Section 71 - Publication of rules

(1) All rules made under this Act shall be published in the Official Gazette.

(2) All rules published as required by this section shall, upon such publication, have effect as if
enacted by this Act.

Section 72 - Delegation of certain powers

The State Government may by notification in the Official Gazette delegate-

(a) all or any of the powers conferred on it by section 2 (f), 33 (3) (b), 64, 69 and 75 to the Chief
Controlling Revenue Authority; and

(b) all or any of the powers conferred the Chief Controlling Revenue Authority by sections 44, 53
(1) and 64 (2) to such subordinate Revenue authority as may be specified in the notification.

Section 73 - Saving as Court-fee

Nothing in this Act Contained shall be deemed to affect the duties chargeable under any enactment for the
time being in force relating to court-fees.

Section 73A - Use of former State stamps permissible for certain period to be notified

[73A. Use of former State stamps permissible for certain period to be notified.
 During the period commencing on the 1st day of Mau, 1960 and ending on the 31st day of March,
1962or such further period as the State Government may by notification in the Official Gazette, specify
and notwithstanding anything contained in this Act or the rules made thereunder, any stamp whether
adhesive or impressed issued by the Government of Bombay before the 1st day or May 1960 may also
be used in the State for the purposes of this Act as if it were duly issued by the Government of
Gujarat.]

Section 74 - Act not applicable to rates of stamp duty on bills of exchange, etc

For the avoidance of doubt, it is hereby declared that nothing in this Act shall apply to rates of stamp duty in
respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance,
transfer of shares, debentures, proxies and receipts.

Section 75 - Act to be translated and sold cheaply

The State Government shall make provision for the sale of translation of this Act in the principal veracular
languages of the terristories administered by it at a price not exceeding twenty-five naye paise per copy.

Section 76 - Repeal of enactments

(1) The enactments specified in column 3 of Schedule II hereto annexed shall be repealed in the
manner and to the extent specified in column 4 thereof:

Provided that the repeal hereby made shall not affect-

(i) any right, title, obligation or liability already acquired, accrued or incurred or anything done
or suffered,

(ii) any legal proceeding or remedy in respect of any such right, title, obligation or liability,

under the provisions of the enactments hereby repealed and any such proceeding may be
instituted, continued and disposed of and any such remedy may be enforced as if this Act had
not been passed.

(2) Any appointment, notification, notice, order, rule or form made or issued under any of the
enactments hereby repealed shall be deemed to have been made or issued under the provisions of
this Act, in so far as such appointment, notification, notice, order, rule or form is not inconsistent with
the provisions of this Act and shall continue in force, unless and until it is superseded by an
appointment, notification, notice, order, rule or form made or issued under this Act.

(3) All stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of
the value of twenty-five naye paise or, as the case may be, multiples thereof and valid accordingly.
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