Gujarat Stamp Act, 1958
In this Act, unless there is anything repugnant in the subject or context,— (a) "association" means any association, exchange, organisation or body of individuals, whether incorporated or not, established for the purpose of regulating and controlling business of the sale or purchase of, or other transactions relating to, any goods or marketable securities ; (b) "banker" means an association, a company or a person who accepts for the purpose of lending or investment, deposits of money from the public, re-payment on demand or otherwise and withdrawals by cheque, draft, order or otherwise ;| (c) "bond" includes,— (i) any instrument whereby a person obliges himself to pay money to another on condition that obligation shall be void if a specified act is performed, or is not performed, as the case may be ; (ii) any instrument attested by a witness and not payable to order or bearer whereby a person obliges himself to pay money to another ; and (iii) any instrument so attested whereby a person obliges himself to deliver grain or other agricultural produce to another; [Explanation.—Notwithstanding anything contained in any law for the time being in force for purposes of this clause "attested", in relation to an instrument, means attested by one or more, witnesses each of whom has seen the executant sign or affix his mark to the instrument, or has seen some other person sign the instrument in the presence and by the direction of the executant, or has received from the executant a personal acknowledgement of his signature or mark or of the signature of such other person, and each of whom has signed the instrument in the presence of the executant ; but it shall not be necessary that more than one of such witnesses shall have been present at the same time, and no particular form of attestation shall be necessary]; (d) "chargeable" means, as applied to an instrument, executed or first executed after the commencement of this Act, chargeable under this Act, and as applied to any other instruments, chargeable under the law in force in the State when such instrument was executed or, where several persons executed the instrument at different times, first executed ; [(dd) "Chief Controlling Revenue Authority" means such officer as the State Government may, by notification in the Official Gazette, appoint in this behalf for the whole or any part of the [State of Maharashtra] ; (e) "Clearance list" means a list of transactions relating to contracts required to be submitted to the clearing house of an association in accordance with the rules or bye-laws of the association : Provided that no instruments shall, for the purposes of this Act, be deemed to be a clearance list unless it contains the following declaration signed by the person dealing in such transaction or on his behalf by a properly constituted attorney, namely :— "I/We hereby solemnly declare that the above list contains a complete and true statement of my/our transactions [including crossed out transactions and transactions required to be submitted to the clearing house in accordance with the rules/bye-laws of the association)]. I/We further declare that, no transaction for which an exemption is claimed under Article 5 or Article 43 in Schedule 1 to the Bombay Stamp Act, 1938, as the case may be, is omitted". Bom. Explanation.—Transaction for the purposes for this clause shall include both sale LX and purchase ; (f) "Collector" means ⁴ Chief Officer in charge of the revenue administration of a district and includes any officer whom the State Government may, by notification in the Official Gazette, appoint in this behalf [and on whom any or all the powers of the Collector under this Act are conferred by the same notification or any other like notification.] [ (g) "Conveyance" includes,— (i) a conveyance on sale, (ii) every instrument, ⁷ (iii) every decree or final order of any Civil Court, by which property whether moveable or immoveable or any estate or interest in any property is transferred to, or vested in, any other person, inter vivos, and which is not otherwise specifically provided for by Schedule 1 ; [(iv) every order made by the High Court under section 394 of the Companies Act, 1956 in respect of amalgamation of companies;] Explanation.—An instrument whereby a co-owner of any property transfers his interest to another co-owner of the property and which is not an instrument of partition, shall for the purposes of this clause, be deemed to be an instrument by which property is transferred inter vivos.]