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 Revenueauthority in this behalf ] may, without limit of time, make allowance for stamped papers used for printed forms of instruments [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 [banker], company or body corporate: provided that such authority is satisfied that the duty in respect of such stamped papers has been duly paid.
Amendment notes (2)
- Ins . Ins. by Act 4 of 1914, s. 2 and Sch. pt. 1.
- Ins . Ins. by Act 5 of 1906, s. 6.