The Gujarat Increase of Stamp Duties Act, 1961

[1961 : Guj. VI] 
 
 
GOVERNMENT OF GUJARAT 
LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT 
THE GUJARAT ACT NO. VI OF 1961 
The Gujarat Increase of Stamp Duties Act, 1961 
(As modified upto the 31st October, 2006) 
 
 
[1961 : Guj. VI] 
THE GUJARAT INCREASE OF STAMP DUTIES ACT, 1961 
.................................... 
CONTENTS 
PREAMBLE               PAGE NO. 
SECTIONS. 
1. Short title and commencement. 
2. Increase in stamp duties. 
3. Insertion of new section 11-A in Bom. LX of 1958. 
4. Provisions of principal Act so far as not inconsistent to apply 
 for purposes of this Act. 
[1961 : Guj. VI] 
GUJARAT ACT NO. VI OF 1961.1 
[THE GUJARAT INCREASE OF STAMP DUTIES ACT, 1961.] 
[31st March, 1961] 
An Act to provide for increase in certain stamp duties leviable under the 
Bombay Stamp Act, 1958. 
It is hereby enacted in the Twelfth Year of the Republic of India as follows :– 
1. (1) This Act may be called the Gujarat Increase of Stamp Duties Act, 1961. 
 (2) It shall come into force on such date as the State Government may by 
notification in the Official Gazette appoint. 
2. Notwithstanding anything contained in the Bombay Stamp Act, 1958 hereinafter 
referred to as “the principal Act”), the amount of the stamp duty chargeable 
under the principal Act in respect of the instruments mentioned in Schedule I 
thereof and specified in the Schedule to this Act shall be increased by ten per 
cent : 
Provided that when the amount of the increased duty so chargeable on any 
instrument cannot be expressed in a whole number of naya paisa it shall be rounded off 
to the next higher naya paisa if the fraction be half or more, and if the fraction be less 
than half it shall be disregarded. 
3. After section 11 of the principal Act, the following section shall be in started, 
namely :– 
 “11 A. Notwithstanding anything contained in the other provisions of this Act, 
in the case of instruments specified in the Schedule to the Gujarat 
Increase of Stamp Duties Act, 1961, adhesive stamps may be used to 
such extent as the State Government may by not ification in the Official 
Gazette direct.” 
4. The provisions of the principal Act shall, except in so far as they are inconsistent 
with anything herein contained, apply for the purposes of this Act. 
Short title and 
commencement. 
Increase in stamp 
duties. Bom. LX of 1958. 
Insertion of new 
section 11A in 
Bom. LX of 1958. 
Use of andhesive 
stamps in certain 
instruments. Guj. VI of 1961 
Provisions of 
principal Act so far 
as not inconsistent 
to apply for 
purposes of this 
Act. 
[1961 : Guj. VI] 
SCHEDULE. 
(Vide section 2) 
Instruments mentioned in Schedule I to the principal Act and chargeable with 
increased duty under the entries therein. 
(1) Every Agreement and Memorandum of an agreement chargeable under entry 5. 
(2) Every Bond chargeable under entry 13 and every other instrument chargeable 
with the same duty as a Bond. 
(3) Every Clearance, List chargeable under any of the entries 19, 20 21, 22 or 23. 
(4) Every Conveyance chargeable under entry 25 and every other instrument 
chargeable with the same duty as a Conveyance. 
(5) Every Note or Memorandum chargeable under entry 43. 
---------------- 
1. For Statement of Objects and Reasons, See Gujarat Government Gazette , 1961, Part V, Page 
208. 
 

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