section 2
Amendment of section 2 of Bom. LX of 1958
The Bombay Stamp (Gujarat Increase of Duties and Amendment) Act, 1963Tax19635 sections
Statutory text
In section 2 of the Bombay Stamp Act, 1958 (hereinafter referred to as " the principal Act"), after clause (l), the following clause shall be inserted, namely :- "
- (la) "instrument of gift" includes, where the gift is of any movable property but has not been made in writing, any instrument recording whether by way of declaration or otherwise the making or acceptance of such gift ; ".
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