Gujarat Stamp Act, 1958
The Chief Controlling Revenue Authority or the Collector if empowered by the Chief Controlling Revenue Authority in this behalf may from time, no make allowance for stamped papers used for printed forms of instrument by any lower banker or by any incorporated company or other banking company, if for any sufficient reason such forms have ceased to be required by the said banker, company or body corporate: provided that such authority is satisfied that the duty in respect of such stamped papers has been duly paid.