Gujarat Stamp Act, 1958
(1) Notwithstanding anything contained in sections 47, 50, 51 and 52, when payment of duty is made by stamps or in cash as provided for under sub-section (3) of section 10, and when the ^[amount of duty paid,— (i) in the Mumbai City District and Mumbai Suburban District exceeds one lakh rupees; and (ii) in any other district exceeds twenty-five thousand rupees the Collector,] shall not make allowance for the stamps or the cash amount paid under the Challans, which are spoilt or misused or not required for use, but shall, after making necessary enquiries, forward the application with his remarks thereon to the Chief Controlling Revenue Authority. (2) The Chief Controlling Revenue Authority shall thereafter decide whether allowance shall be given or not and may grant the same, if the amount does not exceed ^[two lakh rupees]. (3) The Chief Controlling Revenue Authority shall submit the case with his remarks thereon to the State Government when the amount exceeds ^[two lakh rupees].