Gujarat High Court Civil Manual (subordinate court practice), 1960
The stamp duty for certificates issued under the Indian Succession Act, 1925, should be levied on the market value of the properties and not on the face value. Before issuing the certificate the Judge should ascertain what the market value of the properties is and recover the duty on such value. He should for this purpose insist on an affidavit and make such other enquiry as may be necessary. The certificates should be issued in the form set forth in Schedule VII of the Act. The last column of the form should be correctly filled in.