(a)The Collector shall keep a register of application for refund or renewal as prescribed in clause (iv) of sub-rule (k) of rule 25.(b)The power of sanction refunds or renewals of non-judicial stamps in cases where the holders of spoilt or useless non-judicial stamps have, without any fraudulent motive. been unavoidably prevented from making the application within the time-limit imposed by the Act, is delegated to(i)the District Officers to a time-limit of one year,(ii)the Divisional Commissioners to a time-limit of two years,In cases falling under sub-sections (2) and (3) of section 50, sections 52 and 54 but four months in cases falling under sub-section (1) of section 50.(iii)The Government shall however dispose of such cases irrespective of any time-limit.(c)The allowance for spoilt stamps under section 49 of the Act, refers to impressed papers and labels to the exclusion of adhesive stamps. Sections 52 and 54 refer to all kinds of stamps used under the Act but great caution shall be used in refunding the value of adhesive labels.
