Section 92(2)(h) in The Gujarat Value Added Tax Act, 2003
(h)of any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant of his powers under the Bombay Stamp Act, 1958 (Bombay LX of 1958) or the Indian Stamp Act, 1899 (II of 1899.) to impound an insufficient stamped document, or