Section 9 of The Gujarat Stamp (Amendment) Act, 2025 — Amendment of section 31 of Bom. LX of 1958

In the principal Act, in section 31,-

1. (1)in sub-section (1),-
   1. (i)for the words “whether executed or not’’, the words “whether executed and brought to the Collector for adjudication
   2. (i)within sixty days from the date of the execution or first execution of such instrument in the State, or
   3. (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;
   4. (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. (2)after clause (3), the following clauses shall be inserted, namely: -

“(4) When an instrument is brought to the Collector for adjudication, -

1. (i)within sixty days from the date of the execution or first execution of such instrument in the State; or
2. (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. (1)of section 46 of the Act.
2. (5)When an instrument is brought to the Collector for adjudication, -
   1. (i)After sixty days from the date of the execution or first execution of such instrument in the State; or
   2. (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.”.