Gujarat Stamp Act, 1958
(1) Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated upon each instrument, by means of stamps,— (a) according to provisions herein contained; or (b) when no such provision is applicable thereto, as the State Government may, by rules direct. (2) The rules made under sub-section (1) may, among other matters, regulate,— (a) in the case of each kind of instrument, the description of stamps which may be used; (b) in the case of instruments stamped with impressed stamps, the number of stamps which may be used.