- [(1)] [Renumbered by Act 6 of 1999 w.e.f. 1.4.1999] 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 [Deputy Commissioner] [Substituted by Act 6 of 1999 w.e.f. 1.4.1999] shall repay to such person the value of such stamp or stamps in money, deducting [ten naye paise] [Substituted by Act 8 of 1958 w.e.f. 29.3.1958] for each rupee or portion of a rupee, upon such person delivering up the same to be cancelled, and proving to the [Deputy Commissioner's] [Substituted by Act 6 of 1999 w.e.f. 1.4.1999] 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 [one year] [Substituted by Act 6 of 1999 w.e.f. 1.4.1999] next preceding the date on which they were so delivered:Provided that, where the person is a licensed vendor of stamps the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962]may, if he thinks fit, make the repayment of the sum actually paid by the vendor without any such deduction as aforesaid.(2)[ An appeal shall lie against the orders of the Deputy Commissioner within sixty days from the date of the order passed under this chapter to the Chief Controlling Revenue Authority.] [Inserted by Act 6 of 1999 w.e.f. 1.4.1999]
