Section 23 in The Assam Amusements and Betting Tax Rules, 1939
23.
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 Commissioner of Taxes or any other officer or officers authorised by him shall repay to such person the value of such stamp or stamps in money deducting one anna for each rupees or portion of a rupee, upon such person delivering up the same to be cancelled and proving to the Commissioner of Taxes or any other officer or officers' satisfaction-(a)that such stamp or stamps were purchased by such person with a bona fide intention of using them, and(b)that he has paid the full price thereof, and(c)that they were so purchased within the period of one year next preceding the date on which they were so delivered:Provided that when more stamps than one are presented for refund of value under this rule, the deducting of one anna in the rupee should be made on the aggregate value of the stamps, and not on each stamp separately;Provided further that when any stamp or stamps have been rendered unadjustable consequent upon the modification of the rates of entertainment tax, the prescribed officer may, if he thinks fit, refund the full value of such stamp or stamps surrendered without any deduction as aforesaid.
