Insertion of section 32A and 32B in Bom. LX of 1958

After section 52A of the Bombay Stamp Act, 1958, the following section shall be inserted, namely:- "52B. Notwithstanding anything contained in section 52, when any person is possessed of stamps bearing the inscription "refugee relief' (being stamps issued in pursuance of section 3A as inserted by the Bombay Stamp (Gujarat Amendment) Act, 1971, before it ceased to have effect) and such stamps have not been spoiled, the Collector shall, upon such person delivering up within six months from the commencement of the Bombay Stamp (Gujarat Amendment) Act, 1976 such stamps to the Collector, refund to such person the value of such stamps in money.".