Section 14 in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
14. Refund of value of unused stamps.
- When any proprietor has in his possession stamps which have not been spoilt or rendered unfit or useless for the purpose for which they are intended, but for which he has no immediate use the Collector shall, upon such proprietor delivering up the same and proving to the satisfaction of the Collector-(a)that such stamps were purchased by him with a bona fide intention of using them;(b)that he has paid the full price thereof; and(c)that they were so purchased within the period of one year next preceding the date on which they were so delivered, refund to such proprietor the value of such stamps in money deduction [ten naya paise] [Substituted by Notification No. 1364-9-V-SR, dated 16-4-1965.] for each rupee or portion of rupee.
