- When any person is possessed of a stamp or stamps which have not been spoiled 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 [ten naye paise] [Substituted by Act 19 of 1958, Section 8, for "one anna" (w.e.f. 1.10.1958).] for each rupee or portion of a rupee, upon such person delivering up the same to be cancelled and proving to the Collectors satisfaction(a)that such stamp or stamps were purchased by such person with a bona fide intention to use them;and(b)that he has paid the full price thereof; and(c)that they were so purchased within 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[54-A. Allowances for stamps in denominations of annas. [Inserted by Act 19 of 1958, Section 9 (w.e.f. 1.10.1958).]- Notwithstanding anything 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 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, 1906 (3 of 1906), upon such person delivering up, within six months from the commencement of the Indian Stamp (Amendment) Act, 1958, such stamp or stamps to the Collector.][54-B. Allowances for Refugee Relief Stamps. [Inserted by Act 13 of 1973, Section 2 (w.e.f. 1.4.1973).]- Notwithstanding anything contained in section 54, when any person is possessed of stamps bearing the inscription Refugee Relief (being stamps issued in pursuance of section 3-A before its omission) and such stamps have not been spoiled, the Collector shall, upon such person delivering 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 stamps of the same value:Provided that the State Government may, with a view to facilitating expeditious disposal of claims for such refunds, specify, in such manner as it deems fit, any other procedure which may also be followed for claiming such refunds.]
