Gujarat Panchayats Act, 1993
(1) A district panchayat may, by resolution passed at its meeting apply to the State Government, for increasing the rate of stamp duty leviable under the Bombay Stamp Act, LV of 1958 on instruments of sale, mortgage, lease or any other kind of transfer of immovable property situated within the limits of the district, to such extent as not to exceed 20 per cent. of the rate of duty so leviable and specified in the resolution. (2) Notwithstanding anything contained in the Bombay Stamp Act, 1958 on receipt of an application under sub-section (1), the State Government shall by notification published in the Official Gazette, direct that the rate of stamp duty on the class of instruments specified in the notification and affecting the immovable property situated within the district shall be increased to the extent specified in the notification with effect from the date specified in the notification and thereupon, the rate of stamp duty shall stand increased accordingly. (3) For the purpose of this section, section 28 of the Bombay Stamp Act, 1958, shall be read as if it specifically required the particulars therein referred to be set forth separately in respect of— (a) property situated in the jurisdiction of any district panchayat; and (b) property not situated in the jurisdiction of any district panchayat. (4) The increase in stamp duty in respect of any class of instruments under this section shall be in addition to any increase made therein in respect of the same class of instruments for a taluka panchayat under section 207. (5) The State Government shall, every year after the due appropriation made by law in this behalf, pay to the district panchayat from the Consolidated Fund of the State, a grant-in-aid approximately equal to the extra duty realised under sub-section (1) in respect of properties situated within the jurisdiction of the district panchayat.