Gujarat Stamp Act, 1958
(1) When the duty and penalty (if any) leviable in respect of any instrument referred to in sub-section (1) of section 32-A the payment of which has been paid under section 34, section 39 or section 40, the person admitting such instrument in evidence or the Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty and penalty (stating the amount of each) have been levied in respect thereof, and the name and residence of the person paying them. (2) [Subject to the provisions of section 53A, every instrument] so endorsed shall thereupon be divisible in evidence, and may be registered and acted upon and authenticated as if it had been duly stamped, and shall be delivered [on the application in this behalf, to the person who produced it, or to the person from whose possession it came into the hands of the officer impounding it, or to any other person according to the directions of such person:] Provided that,— (a) no instrument which has been admitted in evidence upon payment of duty and a penalty under section 34, shall be so delivered before the expiration of one month from the date of such impounding, or if the Collector has certified that its further detention is necessary and has not cancelled such order; (b) nothing in this section shall affect the provisions of rule 9 of Order XIII in Schedule I of the Code of Civil Procedure, 1908.