Subject to such rulec; as may be made by the Government as to the evidence to be required, or the enquiry to he made, the Collector may, on application_made, with in the period prescribed in section 48, and if he is ::,atisfied as to the f .1cb make allowance for impresc;ed stamps spoiled in the ca<>C'> hereinafter mentioned, namely:-
(a) the stamp on anv paper inadvertently and undesigned ly :.1l0iled, obli1erated, or by error, in writing or any other means rendered unfit for the purpose intended before any instrument written thereon is executed by any person;
(b) the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto;
(c) the stamp used for an instrument executed by any party thereto which-
(1) has been afterwards found to be absolutely void in law from the beginning;
(2) has been afterwards found unfit, by reason of any error or mistake therein, for the purpose ori~inally intended;
(3) by reason of the death of any person by whom it is neces-.ary that it should be executed, without having executed the same, or of the refusal of any such person to execute the same, cannot be completed so as to eftect the intended transaction in the form proposed;
t 4) for want of the execution thereof by some material party, and his inab11ity or refusal to sign the same, is in fact in~ complete and insufficient for the purpose for which it was in~ tended;
(5) by reason of the refusal of any person to act under the same, or to advance any money intended to be thereby secur ed or by the refusal or non-acceptance of any office thereby gran ted, totally fails of the intended purpose;
(6) becomes useless in consequence of the transaction in tended to be thereby eftec!ed. being effected bv some other instru ment between he same parties and bearing a stamp of not less value ;
(7) is deficient in value and the transaction intended to be thereby effected has been efl:ected by some other instrument bel ween the same parties and bearing a stamp of not less value ;
(8) is inadvertently and undesignedly spoiled, and in lieu whered another instrument made between the same parties and for the same purpose is executed and duly stamped :
Provided that, in the case of an executed instrument, no legal proceeding has been commenced in which the instrument could or would have been given or ofl:ered in evidence and that the in strument is given up to be cancelled.
E.t'plattaltou:-The certificate of the Collector under section 32, that the full duty with which an instrument is chargeable has been paid, is an impressed stamp within the meaning of this section.
18 Applnalrort {01 rc!rd muler satiott47 wltcu to be mad,:-The application for relief under section 47 shall be made Within the follow ing periods, that ic; to say-
(1) in the cases mentioned in clause lc) (5) within two months of the date of the instrumen1;
(2) in the case of a stamped paper on which no instru111ent has been executed by any Qf the parties thereto, within six months after the stamp has been spoiled;
..
' I • J .)
• 147
(3) in the case of a stamped paper in which an instrument has been executed by any of the parties thereto, within six months after the date of the instrument or, if it is not dated, w1thin six months after executio·1 thereof by the person by whom 1! was first or alone exer,uted:
l'rovidcu that-
(a) when the ~poiled instrument has been for sufficient re~ a<;on,; sent out of the State, the apphcation may be made within ~1x months after 1t ha'> been received back in the State.
(b) when, from unavoidable cucumstances, any iostrument for which another instrument has been substituted, cannot be given up to be cancelled within the aforesaid period, the applica· tion may be made Within six months after the date of execution of the sub~tituted instrument.
49, ,lllo:J,I/lcc 111 ca~c of pnnlc1 forms 110 l01z~cr reqttu d by Corpor· alzom:-1 he Government or ~uch other authority as may be speci fied in this behalf by Government may, without limit of time, make allowance for ~tamped papers used ior printed forms of instruments by any banker or by any incorporated company or other bc.dy corporate, if for any sufficient reason such forms have ceased to be required by the said banker, company or body corporate:
Provided that the Government or such authority is satis~ tied that the duty in respect of such stamped papers has been duly paid.