Allowance for stamps not required for use

1[(1)]1 When any person is possessed of a stamp or stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the 3[Deputy Commissioner]3 shall repay to such person the value of such stamp or stamps in money, deducting 2[ten naye paise]2 for each rupee or portion of a rupee, upon such person delivering up the same to be cancelled, and proving to the 3[Deputy Commissioner‘s]3 satisfaction

¹ Renumbered by Act 6 of 1999 w.e.f. 1.4.1999.

² Substituted by Act 8 of 1958 w.e.f. 29.3.1958.

³ Substituted by Act 6 of 1999 w.e.f. 1.4.1999.

1. (a) that such stamp or stamps were purchased by such person with a bona fide intention to use them; and
2. (b) that he has paid the full price thereof; and
3. (c) that they were so purchased within the period of 1[one year]1 next preceding the date on which they were so delivered: Provided that, where the person is a licensed vendor of stamps the 1[Deputy Commissioner]1 may, if he thinks fit, make the repayment of the sum actually paid by the vendor without any such deduction as aforesaid. 1[(2) An appeal shall lie against the orders of the Deputy Commissioner within sixty days from the date of the order passed under this chapter to the Chief Controlling Revenue Authority.]1

¹ Substituted by Act 6 of 1999 w.e.f. 1.4.1999.

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962.

¹ Inserted by Act 6 of 1999 w.e.f. 1.4.1999.