Section 209(1) in The Gujarat Panchayats Act, 1993
(1)A district panchayat may, by resolution passed at its meeting apply to the State Government, for increasing the rate of stamp duty leviable under the Bombay Stamp Act, 1958 (Bombay LX of 1958), in instruments of sale, mortgage, lease or any other kind of transfer of immoveable property situated within the limits of the district, to such extent as not to exceed 20 per cent, of the rate of duty so leviable and specified in the resolution.
