Section 53: Atlowaucesfor stamps ttl dctZom!llaltotts of ameas
The Kerala Stamp Act, 1959 (No.17 of 1959)State Act of Kerala · Act 17 of 1959
Notwith~tand ing anything contained in section 52, when any person is posses sed of a stamp or stamps in any denommations other than in denominations of annas four or multiplies thereof and such stamp or stamps has or have not been spoiled, the Collector shall repay to such person the value of such stamp or stamps in money cal culated in accordance with the provisions of sub-section (2) of section 14 of the Indian Coinage Act, 19Q.6 (3 of 1906), upon such person delivering up, within six monthsJrom the commencement of this Act, such stamp or stamps to the Collector.