provisions of the Maharashtra Stamp Act .
16. Section 47 of the Maharashtra Stamp Act provides for
allowance for spoilt stamps. The said Section provides that ... Allowance for stamps not required for use
When any person is possessed of a stamp or stamps which
have not been, spoiled or rendered unfit
Section 47 contained in the said Chapter
pertains to allowance for spoiled stamps, relevant portion of
which reads as under:-
"47. Allowance for spoiled ... satisfied as to the facts, make
allowance for impressed stamps spoiled in the cases hereinafter
mentioned, namely:-
.........
(c) the stamp used for an instrument executed
beginning, stamps used for
execution of the sale deed are spoiled stamps. In such circumstances, the
petitioner has approached this Court to avoid further harassment ... sale deed stands spoiled. For such contingency statutory remedy
has been provided. The Act itself provides for allowance for spoiled stamps
in certain cases. Section
beginning, stamps used for
execution of the sale deed are spoiled stamps. In such circumstances, the
petitioner has approached this Court to avoid further harassment ... sale deed stands spoiled. For such contingency statutory remedy
has been provided. The Act itself provides for allowance for spoiled
stamps in certain cases. Section
Section 49 which comes into play in respect of claim for spoiled
stamps. Refund can be given under Section 49 within the period of
limitation ... Indian Stamp Act,
1899, which deals with certain allowances for spoiled stamps,
is extracted hereunder:
"49. Allowance for spoiled stamps. -- Subject to
such rules
Form-5 by the petitioner when stamps were used is 19.12.2008 and the
stamps were rendered spoiled on the very same date as the online ... submit physical copy of stamp duty paid F-
5 " , rendering the stamps purchased by the petitioner as
useless/spoiled. then also the application filed
Allowance for stamps not required for use. --
When any person is possessed of a stamp or stamps
which have not been spoiled or rendered unfit ... Stamps Act indicates that
Section 49 and 50 of the Stamps Act is applicable when the stamp paper is
spoiled whereas Section 54 is applicable
original and in absence thereof the same cannot be declared spoiled stamp and endorsement of cancellation of stamp cannot be made to invoke provisions contained ... contains provision relating to allowance of spoiled stamp. Section 49(d)(1) &(2) of the Act is relevant for the present purposes and reads
reads as follows:
"47. Allowances for spoiled stamps:- Subject
to such rules as may be made by the State
Government as to evidence ... impressed stamp paper on which a transaction is
intended to be made has been rendered useless,
either because the stamp paper is spoiled or
obliterated
account of Section 49 of the Act which permits allowance for spoiled stamps in certain contingencies such as where the instrument executed is subsequently found ... within the period prescribed, on being satisfied, may make allowance for spoiled stamps in the cases mentioned therein which include stamp used on an instrument
