section 48
Application for relief under section 47 when to be made
The Karnataka Stamp (Amendment) Act, 2013Tax201382 of 73 sections available7 chapters
Chapter V ALLOWANCES FOR STAMPS IN CERTAIN CASES
Statutory text
The application for relief under section 47 shall be made within the following periods, that is to say,
- (1) in the cases mentioned in clause (c)(5), within 1[six months]1 of the date of the instrument;
- (2) in the case of a stamped paper on which no instrument has been executed by any of the parties thereto, within 1[one year]1 after the stamp has been spoiled;
- (3) in the case of a stamped paper in which an instrument has been executed by any of the parties thereto, within 1[one year]1 after the date of the instrument or, if it is not dated, within 1[one year]1 after execution thereof by the person by whom it was first or alone executed;
- (a) when the spoiled instrument has been for sufficient reasons sent out of the 1[State of Karnataka]1 the application may be made within 2[one year]2 after it has been received back in the 1[State of Karnataka]1; 1. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973.
- (b) when, from unavoidable circumstances, any instrument for which another instrument has been substituted, cannot be given up to be cancelled within the aforesaid period, the application may be made within 1[one year]1 after the date of execution of the substituted instrument.
1 Substituted by Act 6 of 1999 w.e.f. 1.4.1999.
1 Substituted by Act 6 of 1999 w.e.f. 1.4.1999.
1 Substituted by Act 6 of 1999 w.e.f. 1.4.1999. Provided that,—
2 Substituted by Act 6 of 1999 w.e.f. 1.4.1999.
1 Substituted by Act 6 of 1999 w.e.f. 1.4.1999.
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