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Query on Validity of stamp paper

Venkat (NA) (76 Points)

17 October 2021

Hi ,

What is the validity of stamp paper ?

I feel there is no validity period of a stamp paper after purchase, but there is a period of 6 months within which it can be refunded if not being used.

Am I correct or anybody would like to correct me.

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (178301 Points)
Replied 17 October 2021

Under section 54 of the Indian Stamp Act. it is provided that an allowance for stamp paper, which is not spoil or rendered useless or unfit but is not in the immediate use of its purchaser, may be sought for by the purchaser within six months of its purchase.

Clarifying the above, the Supreme Court of India has held that “the stipulation of period of six months prescribed in Section 54 is only for the purpose of seeking refund of the value of the unused stamp paper, and not for use of the stamp paper”.

The Court concluded by stating that there is no impediment in using a stamp paper which may have been purchased more than six months prior to its use in a document.

But Maharashtra and Gujarat are the two states which have specific provisions stating that if a stamp is not used or surrendered back within six months of the date of issuing them, they will be treated as expired.

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