48. Procedure and period for obtaining refund or renewal.
- The refund or renewal of the value of spoiled or misused stamps or stamps not required for use shall be made in accordance with the provisions of sections 58 to 64 of the Act and [applications in electronic from or otherwise] [Substituted 'applications' by Notification No. S.O. 184, dated 8.3.2017 (w.e.f. 11.6.2004).] thereof shall be make within the period prescribed by section 59 and other provisions of the Act.
