Section 52
AlttJwarzcc for stomps 11ot rcqmrcd for usc-When any person is possessed of a stamp or <>tamps w\uch have not been 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 six naya paise for each or portion of a rupee, upon such per!ion delivering up the same to be cancelled, and proving to the Collector's satisfaction-
52 AlttJwarzcc for stomps 11ot rcqmrcd for usc-When any person is possessed of a stamp or <>tamps w\uch have not been 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 six naya paise for each or portion of a rupee, upon such per!ion delivering up the same to be cancelled, and proving to the Collector's satisfaction-
( a) that such stamp or stamps were pur.:hased by such person with a bouafiJc intention to use them; and
(b) that he bas paid the full price thereof; and
(c) that they were so purchased w1thin 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.
Atlowaucesfor stamps ttl dctZom!llaltotts of a ing anything contained in section 52, when any person is possessed of a stamp or stamps in any denommations other than in denominations of annas four or multiplies thereof 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 Indian Coinage Act, 19Q.6 (3 of 1906), upon such person delivering up, within six monthsJrom the commencement of this Act, such stamp or stamps to the Collector.
CHAPTER VI
REFERENCE AND REVISION
Cor. trot of and slalemcut of case to, lite Govem m 01 aLiter autlzortly spccijud bl/ tlte Govcrnmwt.-(l) The powers exerctsable by a Collector under Chapter IV and Chapter V and under clause (a) of the
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first proviso to section 27 shall in all cases be subje<.t to the control of the Government or such other authority as may be specified by Government in this behalf.
(2) I! any Collector acting under section 31, section 39 o section 40, feels doubt as to the amount of duty with which any inc;trument is chargeable, he may draw up a statement of the case and refer it with his own opinion thereon, for the decision of the Government or such other authority as may be specified by Government in this behalf.
(3) The Government or such authority shall consider the case and send a copy of its decision to the Coli ec tcr, who shal proceed to assess and charge the duty, if any, in conformity with such decision.