Power of State Government to grant relief

Notwithstanding anything in the preceding sections of this Chapter, the State Government, after consultation with the Chief Controlling Revenue Authority, if satisfied that it is just and equitable to grant relief in any case or class of cases,

1. (i) other than those to which any of the said sections is applicable; 3[XXX]3
2. (ii) 3[XXX]3 may by order direct the grant of such relief as may be specified in the order and the Deputy Commissioner shall dispose of the case or class of cases conformably to such order.]1 2[Provided that the provisions of this section shall not apply to cases where refunds are claimed for loss of stamps.]2 1[52-B. Invalidation of stamps.- Notwithstanding anything contained in Sections 47,48,49,50,51 and 52, any stamps, which have been purchased, but have not been used or in respect of which no allowance has been claimed as under the provisions of the Act and the period of six months from the date of purchase of such stamps has not elapsed, may be used before a period of six months from the date of purchase of stamps or delivered for claiming the allowance within the period allowed for claiming the same under the relevant provisions of the Act; but not beyond the period of six months from the date of commencement of the Karnataka Stamp (Amendment) Act, 2017 whichever is later and any stamps not so used or not so delivered within the period aforesaid shall be rendered invalid.]1

¹ Inserted by Act 29 of 19629 w.e.f. 1.10.1962.

² Inserted by Act 24 of 1999 w.e.f. 18.8.1999

³ Omitted by Act 17 of 2017 w.e.f. 01.04.2017.

¹ Inserted by Act 17 of 2017 w.e.f. 1.04.2017.