Gujarat Stamp Act, 1958
(1) When the Collector impounds any instrument under section 33, or receives any instrument sent to him under sub-section (2) of section 37, not being an instrument chargeable with a duty of twenty-paye paise, or less, he shall adopt the following procedure,— (a) if he is of opinion that such instrument is duly stamped or is not chargeable with duty, he shall certify by endorsement thereof that it is duly stamped or that it is not so chargeable as the case may be;