54A. [ * * *] [Omitted '54A. Allowance for stamps in denominations of paise. - Notwithstanding anything contained in section 54, when any person is in possession of a stamp or stamps in any denominations other than in denominations of one rupee or multiples thereof and such stamps or stamps has or have not been spoiled, the Collector shall repay to such person the value of such stamps 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 with fifteen months from the commencement of the Jammu and Kashmir Stamp (Amendment) Act, 1958 (VI of 1958), such stamps or stamps to the Collector' by Act No. XII of 2011, dated 25th April, 2011.].
