Gujarat Stamp Act, 1958
that is to say, any bond given pursuant to the provisions of any law for the time being if force or to the directions of any officer of Custom or Excise for, or in respect of, any of the duties of Customs or Excise or for preventing frauds or evasions thereof or for any other matter or thing relating thereto— (a) where the amount does not exceed rupees 2,500. (b) in any other case.