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Section 227: Refund of the value of court-fee stamps and labels

THE UTTAR PRADESH STAMP RULES 1942 (As Amended)State Rules of Uttar Pradesh · 1899

(i) When any person is possessed of impressed court-fee stamps for which he has no immediate use, or which have been spoiled or rendered unfit or useless for the purpose intended or

(ii) when any person is possessed of two or more (in the case of denominations below Rs. 5.

four or more) court-fee adhesive labels which have never been detached from each other and for which he has no immediate use the Collector shall, on application repay to him after deducting ten naya paise in the rupee, the value of such stamps or labels in money, upon such person delivering up the same to he cancelled unless it is a document mentioned in clause (v) of the Rule 226, and proving to the Collector's satisfaction that they: were purchased by him with bona fide intention to use them, that he has paid the lull price thereof, and that they were so purchased, or in the case of impressed court-fee stamps, so purchased, spoiled or rendered useless, within the period of six months preceding the date on when they are so delivered endorsed'

Provided that the Chief Controlling Revenue Authority may, in special cases, allow refunds when the application is made within one year from the date of the purchase of the stamps or labels, or also in the case of impressed court-fee stamps, within one year from the date on which the stamps were spoiled or rendered useless.

228. The Chief Controlling Revenue Authority may sanction the refund or replacement of detached as - well as spoiled court-fee adhesive labels in cases of special hardship after a deduction of ten naya paise per rupee, provided that the application for refund is made within one year.

229. When adhesive labels are attached to impressed court-fee stamp sheets, in accordance with the directions contained in Rule 34, Chapter 11, such labels, or where a receipt is affixed to a document in terms of sub- rule (4) of Rule 38-A, such labels or receipts as the case may be, shall be regarded as impressed stamps for the purposes of refund under these rules.

Procedure in cases of refund to stamp duty and court-fee

Where this provision sits

ActTHE UTTAR PRADESH STAMP RULES 1942 (As Amended)
Section227
Marginal noteRefund of the value of court-fee stamps and labels
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

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