section 19
Insertion of new sections 67A and 67B in Bom. LX of 1958
The Gujarat Stamp (Amendment) Act, 2025Tax202520 sections
Statutory text
In the principal Act, after section 67, the following sections shall be inserted, namely: - “67A.
- (1) Any such individual, institution, organization, company or a body responsible for creating, executing, maintaining, recording,
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.
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