The Indian Stamp Act,1899
Section 51. Allowance in case of printed forms no longer required by Corporations
The Chief Controlling Revenue-authority or the collector if empowered by the Chief Controlling Revenue-authority in this behalf may, without limit of time, make allowance for stamped papers used for printed forms of instruments,1[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 1[banker], company or body corporate: provided that such authority is satisfied that the duty in respect of such stamped paper has been duly paid.
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1. Ins. by Act No. 5 of 1960.