Gujarat Court-fees Act, 2004
The State Government may, from time to time make rules for regulating — (a) the supply of stamps to be used under this Act, (b) the number of stamps to be used for denoting any fee chargeable under this Act, (c) the renewal of damaged or spoiled stamps, (d) the keeping accounts of all stamps used under this Act, and [ (e) the manner of payment of court-fees and refund thereof by e-payment.]