52B. [ Invalidation of stamps. [Inserted by Act 17 of 2017 w.e.f. 1.04.2017]
- Notwithstanding anything contained in Sections 47,48,49,50,51 and 52, any stamps, which have been purchased, but have not been used or in respect of which no allowance has been claimed as under the provisions of the Act and the period of six months from the date of purchase of such stamps has not elapsed, may be used before a period of six months from the date of purchase of stamps or delivered for claiming the allowance within the period allowed for claiming the same under the relevant provisions of the Act; but not beyond the period of six months from the date of commencement of the Karnataka Stamp (Amendment) Act, 2017 whichever is later and any stamps not so used or not so delivered within the period aforesaid shall be rendered invalid.]
