स्टाम्प पेपर कितने समय तक प्रयोग किया जा सकता है? | Validity of Stamp Paper | Legal knowledge | By Expert Vakil
Section 54 in The Indian Stamp Act, 1899
54. Allowance for stamps not required for use.—When any person is possessed of a stamp or stamp which have not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the Collector shall repay to such person the value of such stamp or stamps in money, deducting 93 [ten naye paise] for each rupee or portion of a rupee, upon such person delivering up the same to be cancelled, and proving to the Collector’s satisfaction—
(a) that such stamp or stamps were purchased by such person with a bona fide intention to use them; and
(b) that he has paid the full price thereof; and
(c) that they were so purchased within the period of six months next preceding the date on which they were so delivered: Provided that, where the person is a licensed vendor of stamps, the Collector may, if he thinks fit, make the repayment of the sum actually paid by the vendor without any such deduction as aforesaid.
Supreme Court of India
Thiruvengada Pillai vs Navaneethammal & Anr on 19 February, 2008
Author: R V Raveendran
Bench: R. V. Raveendran, P.Sathasivam
CASE NO.: Writ Petition (civil) 290 of 2001
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