(2)Where, in the opinion of the Chief Controlling Revenue Authority, stamp duty in excess of that which is legally chargeable has been charged and paid under [any of the provisions of this Act] [Substituted by Act 6 of 1999 w.e.f. 1.4.1999], such authority may, upon application in writing made [within six months from the date of registration of the instrument or the order charging the same] [Substituted by Act 6 of 1999 w.e.f. 1.4.1999], refund the excess.[Provided that with the sanction of the State Government the Chief Controlling Revenue Authority may make the refund after the period specified in sub-section (1) or (2).] [Inserted by Act 29 of 1962 w.e.f. 1.10.1962]
