THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in

Provided that, in the cases covered by clauses (b) and (c) a stationary charge as may beprescribed by rules made by the State Government shall also be recovered in respect ofspoiled or misused stamp papers, surrendered].52. Allowance for stamps not required for use.When any person is possessed of a stamp or stamps which have not been, spoiled orrendered unfit or useless for the purpose intended, but for which he has no immediateuse, the Collector shall repay to such person the value of such stamp or stamps in money,deducting 1 [therefrom such amount as may be prescribed by rules made in this behalf bythe State Government], upon such person delivering up the same to be cancelled, andproving to the Collector's satisfaction -(a) that such stamp or stamps were purchased by such person with a bona fide intention touse them; and(b) that he has paid the full price thereof; and(c) that they were so purchased within the period of 2[six months] next preceding the dateon 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 anysuch deduction as aforesaid.3 [52A. Allowance for duty.(1) Notwithstanding anything contained in sections 47, 50, 51 and 52, when payment ofduty is made by stamps or in cash as provided for under sub-section (3) of section 10, andwhen the 4 [amount of duty paid,-(i) in the Mumbai City District and Mumbai Suburban District exceeds one lakh rupees;and (ii) in any other district exceeds twenty-five thousand rupees, the Collector,]shall not make allowance for the stamps, or the cash amount paid under the Challans,which are spoilt or misused or not required for use, but shall, after making necessaryinquiries, forward the application with his remarks thereon to the Chief ControllingAuthority.____________________________-1. These words were substituted for the words "ten paise for each rupee or portion of arupee or rupees twenty-five for each stamp whichever is less" by Mah 18 or 1989, s. 6(w.e.f. 1.12.1989).2. These words were substituted for the word "one year" by Mah. 18 of 1989, s. 7(2),(w.e.f. 1-12-1989).3. Section 52A was substituted for the original by Mah. 27 of 1985, s. 33, (w.e.f.10.12.1985).4. These words were substituted for the words "amount of duty exceeds ten thousandrupees the collector" by Mah. Tax Laws (Levy, Amendment and Validation) Act, 30 of1997, s. 6(a), (w.ef 15.5.1997).