Section 51: Allowance in case of printed forms no longer required by Corporations.
The Chief Controlling Revenue-authority 1[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 2[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 2[banker], company or body corporate: provided that such authority is satisfied that the duty in respect of such stamped papers has been duly paid.
1. Ins. by Act 4 of 1914, s. 2 and Sch. pt. 1. 2. Ins. by Act 5 of 1906, s. 6.
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