Indian Stamp Act, 1899
51. Allowance in case of printed forms no longer required by corporations
The Chief Controlling Revenue-authority 50[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, 51[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 51[banker], company or body corporate: provided that such authority is satisfied that the duty in respect of such stamped paper has been duly paid.
