Gujarat High Court Criminal Manual (subordinate court practice), 1977
(1) In all instances in which affidavits are sworn or statements on solemn affirmation are made before a Magistrate or Judge, a fee of Re. 1/- should be taken in the form of stamp, which should be affixed to the affidavit or the document, as the case may be, and obliterated. The Judge or Magistrate shall not receive any fee for attesting an affidavit but a fee of 25 paise shall be added to the fee of Re. 1/- referred above, except for affidavits to be immediately used in the Court. (2) The Officers empowered under paragraph 245 to take affidavits or statements on solemn affirmation or any Officer of a Court duly appointed in this behalf by the Sessions Judge, or the High Court, may charge a fee of 50 paise in Court-fee stamps which should be affixed to the document and obliterated, except in the case of affidavits which are made for immediate use in the Court in which the Officer is employed.