Gujarat High Court Criminal Manual (subordinate court practice), 1977
No document requiring a stamp under the Act shall be filed or acted upon in any Court or Office until the stamp has been cancelled. Such Officer as the Court or the Head of Office may, from time to time, appoint shall, on receiving any such document, forthwith effect such cancellation by punching out the figure head so as to leave the amount designated on the stamp untouched, and the part removed by punching shall be burnt or otherwise destroyed (section 42).