The Gujarat Stamp (Amendment) Act, 2025

Act No. 8 of 2025

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Extra No. 8

©
The Gujarat Government Gazette
EXTRAORDINARY
PUBLISHED BY AUTHORITY
Vol. LXVI ] WEDNESDAY, APRIL 2, 2025 / CHAITRA 12, 1947
Separate paging is given to this part in order that it may be filed as a Separate Compilation.

PART IV

Acts of Gujarat Legislature and Ordinances promulgated and Regulations

made by the Governor.

11-03-2023 11:42

The following Act of the Gujarat Legislature, having been assented to by the Governor
on the 1st April, 2025 is hereby published for general information.
K. M. LALA,
Secretary to the Government of Gujarat,
Legislative and Parliamentary Affairs Department.
GUJARAT ACT NO. 8 OF 2025.
(First published, after having received the assent of the Governor, in the “Gujarat
Government Gazette”, on the 2nd April, 2025).
AN ACT
further to amend the Gujarat Stamp Act, 1958.
It is hereby enacted in the Seventy-sixth Year of the Republic of India as follows:-
1. (1) This Act may be called the Gujarat Stamp (Amendment) Act, 2025. Short title and
commencement.
(2) It shall come into force on such date as the State Government may, by
notification in the Official Gazette, appoint.

IV- Ex.-8 8-1

 8-2 GUJARAT GOVERNMENT GAZETTE, EX. 02-04-2025 [ PART IV
Amendment of 2. In the Gujarat Stamp Act, 1958 (hereinafter referred to as “the principal Act”), in Bom. LX of
section 2 of 1958.
Bom. LX section 2,-
of 1958.
(1) in clause (g),
(i) for sub-clause (iv), the following sub-clause shall be substituted
namely; -
"(iv) every order made by the High Court under section 394 of the
Companies Act, 1956 or every order made by the National Company
Law Tribunal under sections 230 to 234 of the Companies Act, 2013 or
every confirmation issued by the Central Government under sub-
section (3) of section 233 of the Companies Act, 2013, in respect of the
amalgamation, merger, demerger, arrangement or reconstruction of
companies (including subsidiaries of parent company); or every order
of the Reserve Bank of India under section 44A of the Banking
Regulation Act, 1949, in respect of amalgamation or reconstruction of
Banking Companies; or every order made by the Board for Industrial
and Financial Reconstruction under section 18 or 19 of the Sick
Industrial Companies (Special Provisions) Act, 1985, in respect of
sanction of Scheme specified therein or every order made by the
National Company Law Tribunal under section 31 of the Insolvency
and Bankruptcy Code, 2016, in respect of approval of resolution plan
and order by Ministry of Finance or under any prevailing law by any
authority in its scope, in respect of amalgamation, arrangement, merger,
demerger or reconstruction of companies, banks, institutes etc.".
(ii) after sub-clause (v), the following sub-clause shall be inserted, namely:-
"(vi) any agreement for take over the management or control of
company by transferring or purchasing the shares of the company.".
(2) in clause (l), the existing Explanation shall be renumbered as Explanation I and
after Explanation I as so renumbered, the following Explanation II shall be
inserted, namely: -
"Explanation II.- Notwithstanding any other Act or law in force, for the
purpose of the levy of stamp duty in absence of original instrument, copy or
extract or Photocopy or certified copy shall be treated as original instrument.”.
Amendment of 3. In the principal Act, in section 3,
section 3 of
Bom. LX
(1) before the existing proviso, the following proviso shall be inserted, namely: -
of 1958.
"provided that a copy or extract or Photocopy, whether certified to be a true
copy or not and whether a facsimile image or otherwise of the original
instrument on which stamp duty is chargeable under the provisions of this
section, shall be chargeable with full stamp duty indicated in the Schedule I if
the proper duty payable on such original instrument is not paid.”;
(2) in the existing proviso, for the words" Provided that", the words "Provided
further that" shall be substituted.
Amendment of 4. In the principal Act, in section 3A, in sub-section (1), for the items (1) to (10), the
section 3A of
Bom. LX following items shall be substituted, namely:-
of 1958.
“(1) No. 6(1) (Agreement or memorandum or agreement relating to deposit of title
deeds),
(2) No. 17 (Certificate of sale),
(3) No. 20(a), 20(b) and 20(c) (Conveyance),
PART IV ] GUJARAT GOVERNMENT GAZETTE, EX. 02-04-2025 8-3

(4) No. 26 (Exchange of property),

(5) No. 27 (Further charge),
(6) No. 28 (Gift),
(7) No. 30 (Lease and Leave and License),
(8) No. 36 (Mortgage-deed),
(9) No. 45 (f) (Power of Attorney when given for consideration and authorizing
the attorney to sell any immovable property or authorizing to sell or transfer
immovable property without consideration or without showing any
consideration),
(10) No. 52 (Settlement)
(11) No. 57 (transfer of lease)”.
5. In the principal Act, after section 10, the following section shall be inserted, namely;- Insertion of new
section 10A in
Bom. LX of 1958.
Certain “10A. (1) Notwithstanding anything contained in this Act, the State
departments,
organizations, Government may, by notification in the Official Gazette, direct
Institutions, that any Statutory bodies, institution or local self-Government,
etc., to ensure
payment of semi Government organization, banking or non-banking
stamp duty. financial institution or the body owned, controlled or
substantially financed by the State Government or any class of
them, shall ensure that the proper duty is paid to the State
Government through system of payment as may be notified by
the State Government in this behalf, in respect of such
instruments, as may be specified in the notification in which
such institution or body, etc., is a party or which create a right in
favour of such institution or body, etc., and of which registration
is compulsory or not compulsory.
(2) Such authority or institution or body, etc. shall authorize a
person nominated by such institution or body, etc. as mentioned
in sub-section (1) as a proper officer for defacing the challan by
any system of payment as may be notified by the State
Government in this behalf and making the endorsement on such
instruments.
(3) It shall be the duty of the proper officer so authorized under sub-
section (2) to make an endorsement on the instruments in the
manner as specified in the notification by the State
Government.”.
Amendment of
6. In the principal Act, in section 17, for the existing second proviso, the following section 17 of
proviso shall be substituted, namely:- Bom. LX of 1958.

“Provided further that the instrument, so far as it relates to every order made by the
High Court under section 394 of the Companies Act, 1956 or every order made by the
National Company Law Tribunal under sections 230 to 234 of the Companies Act,
2013 or every confirmation issued by the Central Government under sub-section (3)
of section 233 of the Companies Act, 2013, in respect of the amalgamation, merger,
demerger, arrangement or reconstruction of companies (including subsidiaries of
parent company); and every order of the Reserve Bank of India under section 44A of
the Banking Regulation Act, 1949, in respect of amalgamation or reconstruction of
Banking Companies; and every order made by the Board for Industrial and Financial
Reconstruction under section 18 or 19 of the Sick Industrial Companies (Special
Provisions) Act, 1985, in respect of sanction of Scheme specified therein or every
 8-4 GUJARAT GOVERNMENT GAZETTE, EX. 02-04-2025 [ PART IV

order made by the National Company Law Tribunal under section 31 of the
Insolvency and Bankruptcy Code, 2016, in respect of approval of resolution plan and
order by ministry of finance or under any prevailing law by any authority in its scope,
in respect of amalgamation, arrangement, merger, demerger or reconstruction of
companies, banks, institutes, etc. shall be stamped within sixty days from the date of
such order of the said authorities.”.
Amendment of 7. In the principal Act, in section 30, after clause (f), the following clause shall be
section 30 of
Bom. LX inserted, namely:-
of 1958.
“(f-a) in case of instrument of Built, Operate and Transfer (BOT) as provided in
Article 5(gc) of SCHEDULE –I , by the person receiving the contract;”.
Insertion of new 8. In the principal Act, after section 30, the following section shall be inserted, namely:-
section 30A in
Bom. LX Duties “30A. Notwithstanding anything contained in section 30, where any
of 1958. payable by
instrument referred to in clauses (a) to (g) of section 30 is executed on or after
financial
the date of commencement of the Gujarat Stamp (Amendment) Act, 2025, in Guj. 8 of 2025.
institution.
favour of or by any financial institution such as Bank, Non-Banking Finance
Company, Housing Finance Company or alike, which creates any right in
favour of any such financial institution, the liability to pay proper stamp duty
shall be on such financial institution concerned without affecting their right.”.
Amendment of 9. In the principal Act, in section 31,-
section 31 of
Bom. LX (1) in sub-section (1),-
of 1958.
(i) for the words “whether executed or not’’, the words “whether executed
and brought to the Collector for adjudication (i) within sixty days from
the date of the execution or first execution of such instrument in the
State, or (ii) if such instrument is executed or first executed, out of the
State, within three months from the date of first receipt of such
instrument in this State or not executed’’ shall be inserted;
(ii) for the words “not exceeding one hundred rupees and not less than
twenty-five rupees’’ the words “one thousand rupees’’ shall be
substituted;
(2) after clause (3), the following clauses shall be inserted, namely: -
“(4) When an instrument is brought to the Collector for adjudication, -
(i) within sixty days from the date of the execution or first execution
of such instrument in the State; or
(ii) if, such instrument is executed or first executed, out of the State,
within three months from the date of first receipt of such
instrument in this State,
the person liable to the pay the stamp duty under section 30 shall pay
the same within the time prescribed for its payment. if the person fails to pay
such amount within the time prescribed for its payment, he shall be liable to
pay simple interest according to sub section (1) of section 46 of the Act.
(5) When an instrument is brought to the Collector for adjudication, -
(i) After sixty days from the date of the execution or first execution
of such instrument in the State; or
(ii) if, such instrument is executed or first executed, out of the State,
after three months from the date of first receipt of such
instrument in this State,
the Collector shall not adjudicate the same and such instrument shall be
dealt with section 33 of the Act.”.
PART IV ] GUJARAT GOVERNMENT GAZETTE, EX. 02-04-2025 8-5

10. In the principal Act, in the proviso to section 32, in clause (a), for the words “one Amendment of
section 32 of
month”, the words “sixty days” shall be substituted. Bom. LX of 1958.

11. In the principal Act, in section 32 A, in sub-section (3), for the words “of two hundred Amendment of
section 32A of
and fifty rupees’’ the words “of one thousand rupees’’ shall be substituted. Bom. LX of 1958.

Amendment of
12. In the principal Act, in section 33, after sub-section (3), the following sub-sections section 33 of
shall be added, namely:- Bom. LX of 1958.

“(4) Where deficiency in stamp duty is noticed from the copy of an instrument, the
Collector may suo motu or on a reference from any Court or any Authority or by any
person in that behalf, the collector shall call for the original instrument for the purpose
of satisfying himself as to the adequacy of the duty paid thereon, and the instrument
so produced before the Collector shall be deemed to have been produced, or come
before him in the performance of his functions.
(5) In case the instrument is not produced within the period specified by the Collector,
collector shall impound the copy of instrument, he shall require the payment of the
proper duty or the amount required to make up the same, together with penalty under
Section 39(1)(b) on the copy of the instrument.”.
13. In the principal Act, in section 34, in the proviso, in clause (a) for the words, “together Amendment of
section 34 of
with a penalty of five rupees, or when ten times the amount of the proper duty or Bom. LX of 1958.
deficient portion thereof exceeds five rupees, of a sum equal to ten times such duty or
portion’” the words and brackets “together with a penalty as per clause (b) of sub-
section (1) of section 39 of the Act.
14. In the principal Act, in section 39, in sub-section (1),- Amendment of
section 39 of
(1) for clause (b), the following clause shall be substituted, namely:- Bom. LX of 1958.

“(b) if he is of the 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,-
(i) If the person voluntarily produce the instrument before the collector, for
the payment of deficit stamp duty, penalty of an amount equal to 2 per
cent. of the deficient portion of the stamp duty, for every month or part
thereof from the date of execution of the instrument subject to the
payment of minimum penalty of rupees three hundred:
Provided that in no case, the amount of the penalty shall exceed
four times the deficient portion of the stamp duty.
(ii) If the Collector may suo motu or on a reference from any Court or any
Authority or by any person in that behalf, penalty of an amount equal
to 3 per cent. of the deficient portion of the stamp duty, for every month
or part thereof from the date of execution of the instrument subject to
the payment of minimum penalty of rupees three hundred:
Provided that in no case, the amount of the penalty shall
exceed six times the deficient portion of the stamp duty.”;
(2) before the existing proviso, the following provisos shall be inserted, namely:-
“Provided that,
(a) duty for which reduction or remission is granted by the Government
under clause (a) of section 9 under any prevailing policy, the time
period between the date of reduction or remission and date of
 8-6 GUJARAT GOVERNMENT GAZETTE, EX. 02-04-2025 [ PART IV

application filed for surrender or de-notified from the policy, shall not
be treated as deficient portion of duty for the purpose of calculation of
penalty, if the beneficiary of such reduction or remission in duty
surrenders or forgoes or has surrendered or forgone such benefit with
prior approval or with no objection from the Government; and
(b) a period between the date of original instrument presented before
collector and the date of order by collector shall be subtracted for
penalty under this section:
(3) in the existing proviso to sub-section (1), for the words “Provided that”, the
words “Provided also” shall be substituted.
Amendment of
section 49 of
15. In the principal Act, in section 49, for the words “without limit of time,’’ the words
Bom. LX “within six months from the date of purchase of impressed stamps’’ shall be
of 1958. substituted.

Amendment of 16. In the principal Act, in section 51, for the word “deducting’’, the words “deducting,
section 51 of
Bom. LX subject to minimum three hundred rupees,’’ shall be substituted.
of 1958.

Amendment of 17. In the principal Act, in section 52, for the word “deduction ten naya paisa for each
section 52 of
Bom. LX rupee’’, the words “deduction, subject to minimum three hundred rupees, ten naya
of 1958. paisa for each rupee’’ shall be substituted.

Amendment of 18. In the principal Act, in section 62A, -

section 62A of
Bom. LX
of 1958. (1) in clause (i), for the words “five hundred rupees”, the words “twenty five
thousand rupees’’ shall be substituted;
(2) in clause (ii), for the words “one thousand rupees, but which shall not be less
than two hundred rupees”, the words “fifty thousand rupees, but which shall
not be less than ten thousand rupees” shall be substituted;
(3) in clause (iii), for the words “two thousand rupees”, the words “one lakhs
rupees” shall be substituted.
Insertion of 19. In the principal Act, after section 67, the following sections shall be inserted, namely: -
new sections
67A and 67B
Obligation “67A. (1) Any such individual, institution, organization, company or a body
in Bom. LX
to furnish
of 1958. responsible for creating, executing, maintaining, recording,
information.
verifying an instrument chargeable with duty shall, when called
upon by any officer specifically authorized by the Chief
Controlling Revenue Authority or Collector in this behalf, furnish
information in the form and within the time limit specified by the
Chief Controlling Revenue Authority or Collector.
(2) Any such individual, institution, organization, company or a body
responsible to furnish the information under sub-section (1) fails
to furnish the same within the specified time, the Chief
Controlling Revenue Authority or any other officer authorized by
him in this behalf, direct such defaulter to pay by way of penalty,
a sum up to ten thousand for each failure.
Powers for 67B. In case of non-fulfillment of responsibility by the Institution, Board,
omission to
comply with etc. referred to in section 10A, by giving such institutions an
provision of
section 30A.
opportunity to be heard, the Collector shall impose penalty from Rs.
1000/- to Rs. 10,000/- in each case on merits and demerits of the case
on negligence by institutes to recover stamp duty.”.
PART IV ] GUJARAT GOVERNMENT GAZETTE, EX. 02-04-2025 8-7

20. In the principal Act, in section 68, - Amendment

of section 68
(i) in sub-section (1), after the words "with any such instrument", the words of Bom. LX
"including such instrument" shall be inserted; of 1958.

(ii) in sub-section (2), for the words "maintaining such registers", the words
"maintaining such instrument, registers" shall be substituted.
21. In the principal Act, after section 68, the following section shall be inserted, namely:- Insertion of
new sections
Prevention “68A. If any person prevents or obstructs entry of any officer authorized under 68A in
or obstruction Bom. LX of
section 68 or fails to give any reasonable assistance to him, he shall, on 1958.
of an officer to
be an offence. conviction, be punished with imprisonment for a term which shall not be less
than one month, but which may extend to six months and with fine which may
extend to rupees ten thousand.”.
Amendment
22. In the principal Act, in section 70, for the words “five hundred rupees”, the words “an of section 70
amount equal to two times of deficit duty” shall be substituted. of Bom. LX
of 1958.

23. In the principal Act, in Schedule 1,- Amendment

of Schedule I
to Bom. LX
of 1958.
(1) in article 5, after clause (gb), the following clauses shall be inserted namely:-

“(gc) project under Built, Operate subject to maximum twenty-five

and Transfer (BOT) system, or lakhs rupees and minimum Five
concession agreement or any thousand rupees, 0.10 percent of
project built under other mode of the amount agreed in the
public private partnership which contract.”:
are not covered under any other
existing article, whether with or
without toll or free collection
rights, -

(2) in article 6,-

(a) in clause(1), in sub-clause (a), for items (i) and (ii), the following
items shall be substituted, namely:-

Subject to maximum of seventy-five

lakhs rupees in case of consortium
bank
“(i) where the amount of Subject to maximum of Five thousand
loan or debt does not rupees,
exceed Rs. 1,00,00,000/- twenty-five paise for every hundred
rupees or part thereof.
(ii) where the amount of twenty-five paise for every hundred
loan or debt exceeds Rs. rupees or part thereof.
1,00,00,000/- but does not
exceed Rs. 10,00,00,000/-
(iii) where the amount of Subject to maximum of fifteen lakhs
loan or debt exceeds Rs. rupees,
10,00,00,000/- fifty paise for every hundred rupees or
part thereof.”;
8-8 GUJARAT GOVERNMENT GAZETTE, EX. 02-04-2025 [ PART IV

(b) in clause (2), for items (i) and (ii), the following items shall be
substituted, namely:-

Subject to maximum of seventy-five

lakhs rupees in case of consortium
bank
“(i) where the amount of Subject to maximum of Five thousand
loan or debt does not rupees,
exceed Rs. 1,00,00,000/- twenty-five paise for every hundred
rupees or part thereof.
(ii) where the amount of twenty five paise for every hundred
loan or debt exceeds Rs. rupees or part thereof.
1,00,00,000/- but does not
exceed Rs. 10,00,00,000/-
(iii) where the amount of Subject to maximum of fifteen lakhs
loan or debt exceeds Rs. rupees,
10,00,00,000/- fifty paise for every hundred rupees or
part thereof.”;

(3) in article 12, in column 2, for the words “subject to maximum of five lakhs
rupees,’’ the words “subject to maximum of fifteen lakhs rupees,’’ shall be
substituted.
(4) in article 14, for items (i) and (ii), the following items shall be substituted,
namely:-

Subject to maximum of seventy five

lakhs rupees in case of consortium
bank
“(i) where the amount of Subject to maximum of Five thousand
loan or debt does not rupees, twenty-five paise for every
exceed Rs. 1,00,00,000/- hundred rupees or part thereof.
(ii) where the amount of Twenty-five paise for every hundred
loan or debt exceeds Rs. rupees or part thereof.
1,00,00,000/- but does not
exceed Rs. 10,00,00,000/-
(iii) where the amount of Subject to maximum of fifteen lakhs
loan or debt exceeds Rs. rupees, fifty paise for every hundred
10,00,00,000/- rupees or part thereof.

(5) in article 20, in clause (d), -

(i) in column (1), for the portion beginning with the word
“CONVEYANCE” and ending with the words and figures “the
Companies Act, 1956”, the following portion shall be substituted,
namely: -
“every order made by the High Court under section 394 of the
Companies Act, 1956 or every order made by the National Company
Law Tribunal under sections 230 to 234 of the Companies Act, 2013 or
every confirmation issued by the Central Government under sub-
section (3) of section 233 of the Companies Act, 2013, in respect of the
amalgamation, merger, demerger, arrangement or reconstruction of
companies (including subsidiaries of parent company); or every order
PART IV ] GUJARAT GOVERNMENT GAZETTE, EX. 02-04-2025 8-9

of the Reserve Bank of India under section 44A of the Banking

Regulation Act, 1949, in respect of amalgamation or reconstruction of
Banking Companies; or every order made by the Board for Industrial
and Financial Reconstruction under section 18 or 19 of the Sick
Industrial Companies (Special Provisions) Act, 1985, in respect of
sanction of Scheme specified therein or every order made by the
National Company Law Tribunal under section 31 of the Insolvency
and Bankruptcy Code, 2016, in respect of approval of resolution plan
and order by ministry of finance or under any prevailing law by any
authority in its scope, in respect of amalgamation, arrangement, merger,
demerger or reconstruction of companies, banks, institutes etc."
(ii) in column (2), for the words “Subject to maximum twenty –five crores
rupees”, the words “Subject to maximum fifty crores rupees and
minimum ten thousand rupees for each transferor or transferee” shall be
substituted;
(iii) in column (2) in sub-clause (i), after the words “amalgamation”, the
words “merger, demerger, arrangement or reconstruction” shall be
inserted;
(iv) in Explanation III, for clause (c), the following clause shall be
substituted, namely: -
“(c) Where the transferee company and transferor company, whose
shares are not listed or listed but not quoted for trading on stock
exchange means the market value of the shares issued or allotted with
reference to the market value of the share of the transferee company or
as determined by the collector after giving the transferee company an
opportunity of being heard.”;
(2) in article 27, in clause (b), for item (ii), the following item shall be substituted,
namely:-

“(ii) if possession Subject to maximum of seventy- five lakhs

is not so given. rupees in case of consortium bank

(a) where the amount of further charge

secured by such instrument does not
exceed Rs. 1,00,00,000/-Subject to
maximum of Five thousand rupees,
twenty-five paise for every hundred
rupees or part thereof.

(b) where the amount of further charge

secured by such instrument exceeds Rs.
1,00,00,000/- but does not exceed Rs.
10,00,00,000/- twenty-five paise for
every hundred rupees or part thereof.

(1) where the amount of further charge secured

by such instrument exceeds Rs.
10,00,00,000/-, Subject to maximum of
fifteen lakhs rupees fifty paise for every
hundred rupees or part thereof.”;

(6) in article 30, in clause (a),

(i) for items (i) to (viii), the following items shall be substituted, namely: -
8-10 GUJARAT GOVERNMENT GAZETTE, EX. 02-04-2025 [ PART IV

“(i) Where the lease purports Residential property – Rs.500/-

to be for a term of less Commercial property-Rs.1000/-
than one year.
(ii) Where the lease purports Residential property – Minimum
to be for a terms of not of Rs.1000/-
less than one year but not Commercial property- Minimum
more than five years of Rs.5000/-
One rupees for every hundred
rupees, or part thereof or the
amount or value of the average
annual rent reserved
(iii) Where the lease purports Subject to Minimum of
to be for a terms in excess Rs.10,000/-
of five years but not more Two rupees for every hundred
than fifteen years rupees, or part thereof or the
amount or value of the average
annual rent reserved
(iv) Where the lease purports Subject to Minimum of
to be for a terms in excess Rs.20,000/-
of fifteen years but not Three rupees for every hundred
more than thirty years rupees, or part thereof or the
amount or value of the average
annual rent reserved
(v) Where the lease purports 2.5 per cent. for the amount of
to be for a terms in excess consideration or as the case may
of thirty years but not be, the market value of the
more than ninety nine property, whichever is higher.
years
(vi) Where the lease purports The same duty as is leviable on a
to be for a terms in excess conveyance under article-20
of ninety nine years market value of the property
which is the subject matter of the
lease or the amount of
consideration, whichever is
higher.”;

(ii) for Explanation II, the following Explanation shall be substituted,

namely:-
“Explanation II. - For the purpose of sub-clauses (v) and (vi) of clause
(a) of this article, consideration means the amount paid as deposit or
premium or advance rent or an amount of average annual rent etc.”;
(8) article 30A shall be deleted;
(9) in article 36, in clause (c), in column 2, for the words “Five rupees for every
sum Rs. 1000 secured or part thereof”, the words “Five Thousand rupees” shall
be substituted;
(10) in article 49, in clause (a), in column 1, after the word “daughter of pre-
deceased son”, the words “or daughter of pre-deceased daughter or son of pre-
deceased daughter’’ shall be inserted.
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