52B. [ Refund of value of refugee relief stamps.. [Section 52B was inserted by Gujarat 5 of 1976 Section 4.]
- Notwithstanding anything contained in section 52, when any person is possessed of stamps bearing the inscription "refugee relief" (being stamps issued in pursuance of section 3A as inserted by the Bombay Stamp (Gujarat Amendment) Act, 1971 (President's Act No. 12 of 1971) before it ceased to have effect and such stamps have not been spoiled, the Collector shall, upon such person delivering up within six months from the commencement of the Bombay Stamp (Gujarat Amendment) Act, 1976 (Gujarat 5 of 1976) such stamps to the Collector, refund to such person the value of such stamps in money.]
