section 3
Amendment of section 3 of Bom. LX of 1958
The Gujarat Stamp (Amendment) Act, 2025Tax202520 sections
Statutory text
In the principal Act, in section 3,
- (1) before the existing proviso, the following proviso shall be inserted, namely: - " 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.
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