Section 56 in Bihar Entertainments Tax Rules, 1984
56. Refund of value of unused stamps.
- When a proprietor is in possession of stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, he may, within a period not exceeding six months from the date of purchase of such stamps, make an application in writing for refund of the value of unused stamps in his possession to the authority prescribed in rule 3 and the said authority shall after the unused stamps have been surrendered for cancellation, direct the Treasury Officer to make refund of the amount, representing the value of unused stamps and the Treasury Officer shall make the payment accordingly.
