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Section 51 Indian Stamp Act 1899

Section 51 Indian Stamp Act

Section 51 of the Indian Stamp Act 1899 is about Allowance in case of printed forms no longer required by Corporations. It is under CHAPTER V (Allowances For Stamps In Certain Cases) of the Act.

Allowance in case of printed forms no longer required by Corporations.

The Chief Controlling Revenue-authority 1[or the Collector if empowered by the Chief Controlling Revenueauthority in this behalf ] may, without limit of time, make allowance for stamped papers used for printed forms of instruments 2[by any banker] or by any incorporated company or other body corporate, if for any sufficient reason such forms have ceased to be required by the said 2[banker], company or body corporate: provided that such authority is satisfied that the duty in respect of such stamped papers has been duly paid.

See also  Indian Stamp Act 1899 (All Sections)

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