Gujarat Stamp Act, 1958
The application for relief under section 47 shall be made within the following period, that is to say,— (1) in the cases mentioned in clause (c) (5), within [six months] of the date of the instruments; [ Provided that where an Agreement to sale immovable property, on which stamp duty is paid under Article 25 of the Schedule I, is presented for registration under the provisions of the Registration Act, 1908 and if the seller refuses to deliver possession of the immovable property which is the subject matter of such agreement the application may be made within two year of the date of the Instrument.] [ (2) in the case when for unavoidable circumstances any instrument for which another instrument has been substituted cannot be given up to be cancelled, the application may be made within six months after the date of execution of the substituted instrument. (3) in any other case, within [six months] from the date of purchase of stamp.