Ins. by Bihar (Arndt,) Act, 1991. — THE INDIAN STAMP ACT, 1899 (2 of 1899)

1. Ins. by Bihar (Arndt,) Act, 1991. has been afterwarus fou by reason of the death ofa for : : by reason of the refusal of of not less value: (7) is deficient in value and the transaction intended to be thereby effected een effected by some other instrument between the same parties a e and the transaction intended to be thereby effected has been effected by some other instrument between the same parties and bearing a stamp of not less value; ted by some a stamp of not less value; by granted, totally (6) becomes useless in cons ed, being effected by some becomes useless in cons effected, being effected by some bearing a stamp of not less value effected, being effected by some bearing a stamp of not less value: (7) is deficient in value purpose; equence of the transaction intended to be thereby other instrument between the same parties f the transaction intended to be thereby other instrument between the same parties and . is inadvertently and undesignedly spoiled, and in lieu whereof another Previded that, in the case of an executed instrument, no legal proceeding has commenced in which the instrument could or would have been given or offered that, in the case of an executed instrument, no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence & that the instrument is given up to be cancelled. been commenced in which the instrument could or would have in evidence & that the instrument is given up to be cancelled. Explanation.—The certificate of the C is given up to be cancelled. Explanation.—The certificate of the Collector under section 32 that the full ith which an insirument is chargeable has been paid is an imp —The certificate of the Collector under section 32 that the full duty with which an insirument is chargeable has been paid is an impressed stamp within the meaning of this section. h an insirument is ch within the meaning of this section. Application for relief under section 49 when to be made.—'["(1) No No instrument shall be executed on any stamp paper which has remained No refund shall be admissible after the expiry of a period of one year from the date of purchase of a stamped paper. All refunds un er this section shall be made by the order of the Collector: Provided that if the stamp paper has been purchased before the provisions of this section come into force, no refund can be allowed or no instrument on such stamp paper can be executed after the expiry of one year from the date of its purchase as provided in sub section (2) and sub section (3) or after six months from the date of this section coming into force, whichever is later."] Allowance in case of printed forms no Icnger required by 52, Allowance for misused stamps.—(a) When any person has inadvertently for an instrument chargeable with duly, a stamp of a description other 'nan that 52, Allowance for misused used for an instrument chargeable with duly, a stamp of a description other 'nan that Prescribed for such instrument by the rules made under this Act, or a stamp cf was necessary, or has inadvertently used any stamp for ar Prescribed for such instrument by the rules made greater value than was necessary, or has inadvertently used any stamp for ar instrument not chargeable with any duly, or

Section 1