In the State of Gujarat the Stamp & Registration Department under the management of the Revenue Department is the department having revenue income in the State. The Head office of the Superintendent of Stamps and Inspector General of Registration is situated at Gandhinagar.

With regard to the documents specified in the Constitution of India Seventh Schedule Entry No. 91 (A bill of exchange, cheque, promissory note, bill of lading, letter of credit, policy of insurance, transfer of share, debenture, proxy and receipt) other then the same the State Government is bound to amend the Stamp and Stamp Duty Act.

Also in this section