(1) PLUR 222.) 54.A. Allowanace for stamps in denominations of annas.—Notwithstanding — THE INDIAN STAMP ACT, 1899 (2 of 1899)

(1) PLUR 222.) 54.A. Allowanace for stamps in denominations of annas.—Notwithstanding

2002 (1) PLUR 222.) 54.A. Allowanace for stamps in denominations of annas.—Notwithstanding ng contained in section 54, when any person is possessed of a stamp lowanace for stamps in denominations of annas.—Notwithstanding anytning contained in section 54, when any person is possessed of a stamp or Stamps in any denominations other than in denominations of annas four or multipl ytning contained in section 54, when any person is possessed of a stamp or Stamps in any denominations other than in denominations of annas four or multiples the-eof and such stamp or stamps has or have not been spoiled, the Collector shall s in any denominations other than in denominations of annas four or multiples the-eof and such stamp or stamps has or have not been spoiled, the Collector shall repay to such person the value of such stamp or Stamps in money f and such stamp or stamps has or have not been spoiled, the Collector shall repay to such person the value of such stamp or Stamps in money calculated in accordance with the provisions of sub-section (2) of section 14 of the india to such person the value of such stamp or Stamps in money calculated in accordance with the provisions of sub-section (2) of section 14 of the indian Coinage Aci, 1906 (Ill of 190S), upon such person delivering up, within six months from th dance with the provisions of sub-section (2) of section 14 of the indian Coinage Aci, 1906 (Ill of 190S), upon such person delivering up, within six months from the cemmencemert of the Indian Stamp (Amending) Act, 1958 (19 of 1 958), s (Ill of 190S), upon such person delivering up, within six months from the cemmencemert of the Indian Stamp (Amending) Act, 1958 (19 of 1 958), such stamp or stamps lo the Collector. ert of the India or stamps lo the Collector. -law [Value of the property not correctly mentioned and was under valued-fine was ed as double the amount of the stamp duty-statute limits fine only upt alue of the property not correctly mentioned and was under valued-fine was imposed as double the amount of the stamp duty-statute limits fine only upto the extent of Rs. 5000/- — fine imposed beyond the limit is illegal and without jur as double the amount of the stamp duty-statute limits fine only upto the extent of Rs. 5000/- — fine imposed beyond the limit is illegal and without jurisdiction- fine reduced te its limit. Ahilya Devi vs. State of Bihar, 2002 (1) PLUR 222.) extent of Rs. 5000/- — fine imposed beyond the limit is illegal and without jurisd fine reduced te its limit. Ahilya Devi vs. State of Bihar, 2002 (1) PLUR 222.) 54.A. Allowanace fo '[54-B. Allowance for Refugee Relief Stamp. ined in section 54, when any perso wance for Refugee Relief Stamp. contained in section 54, when any person is possessed of stamps bearing the inscription "Refugee Relief" (being stamps issued in pursuance of section 3A bef —Notwithstanding anything tained in section 54, when any person is possessed of stamps bearing the inscription "Refugee Relief" (being stamps issued in pursuance of section 3A before its omission) and such stamps have not been spoiled, the efugee Relief" (being stamps issued in pursuance of section 3A before its omission) and such stamps have not been spoiled, the Collector shall, upon such person deiivering up, within six months from the commencement of the Refugee and such stamps have not been spoiled, the Collector shall, upon such person deiivering up, within six months from the commencement of the Refugee Relief Taxes (Abolition) Act, 1973 (13 of 1973), such stamps to the Co ng up, within six months from the commencement of the Refugee Relief Taxes (Abolition) Act, 1973 (13 of 1973), such stamps to the Collector, refund to such person the value of such stamps in money or give in lieu thereof other on) Act, 1973 (13 of 1973), such stamps to the Collector, refund to such person the value of such stamps in money or give in lieu thereof other stamps of the same value: son the value stamps of the same value: sed of stam —Notwithstanding anything _ . Provided that the State Government may, with a view to facilitating expeditious such refunds, specify, in such manner as it deems fit, any Provided that the State Government may, with a view to facilitating expeditious disposal of the claims for such refunds, specify, in such manner as it deems fit, any which may also be followed for claiming such refunds.] disposal of the claims for such refunds, specify, in such m other procedure which may also be followed for claiming such refunds.] ance on renewal of certain debentures.—When any dul ever shallbeless: . - Provided that the original debenture is produced before the Collecie: and in such manner as the State Government may direct. Provided that the original debenture is produced befo cancelled by him in such manner as the State Government may direct. —A debenture shall be deemed to be renewed in the s procedure which may also be followed for claiming s

Section 2002