52C. [ Invalidation of stamps and saving. [Section 52C was inserted by Gujarat 19 of 2001 Section 5 w.e.f. 1-9-2001.]
- Notwithstanding anything contained in Sections 47, 50, 51 and 52,-(a)any impressed stamps which have been purchased on or after the date of commencement of the Bombay Stamp (Gujarat Amendment) Act, 2001 (Gujarat 19 of 2001) (hereinafter referred to as "the said date") shall be used or presented for claiming allowance within a period of six months from the date of purchase. Any such stamps which have not been used or no allowance has been claimed in respect thereof within the period of six months from the date of purchase shall be rendered invalid;(b)any impressed stamps which have been purchased but have not been used or no allowance has been claimed in respect thereof before the said date, may be used or presented for claiming the allowance under the relevant provisions of the Act within a period of six months from the said date. The stamps which have not been used or presented within the aforesaid period of six months shall be rendered invalid."]
