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.
Source footnotes
1. Ins. by Act 4 of 1914, s. 2 and Sch. pt. 1.2. Ins. by Act 5 of 1906, s. 6.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Instruments chargeable with duty.Section 3A · [Repealed.].Section 4 · Several instruments used in single transaction of sale, mortgage or settlement.Section 5 · Instruments relating to several distinct matters.Section 6 · Instruments coming within several descriptions in Schedule I.Section 7 · Policies of sea-insurance.India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.