section 52B
Invalidation of stamps and saving.
The Bombay Stamp Act, 1958Tax195862 sections6 chapters
Chapter V ALLOWANCES FOR STAMPS IN CERTAIN CASES
Statutory text
Notwithstanding anything contained in sections 47, 50, 51 and 52,--
- (a) Any stamps which have been purchased but have not been used or in respect of which no allowance has been claimed on or before the day immediately preceding the date of commencement of the Bombay Stamp (Amendment) Act, 1989 (hereinafter referred to as "the commencement date") and the period of six months from the date of purchase of such stamps has not elapsed before the commencement date, may be used before a period of six months from the date of purchase of such stamps is completed, or delivered for claiming the allowance under the relevant provision of this Act; and any stamps not so used or so delivered within the period aforesaid shall be rendered invalid.
- (b) Any stamps which have been purchased on or after the commencement date but have not been used, or no allowance has been claimed in respect thereof, within a period of six months from the date of purchase thereof, shall be rendered invalid.]
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