In force · As amended up to 2026-08
Chapter V: ALLOWANCES FOR STAMPS IN CERTAIN CASES
49. Allowance for spoiled stamps.—Subject to such rules as may be made
by the State Government as to the evidence to be required, or the enquiry to be
made, the Collector may, on applicati
i
ication made within the period prescribed in section
50, and
if he is satisfied as to the facts, make
{
allowance for impressed stamps
Spoiled in the cases hereinafter mentioned, namely:—
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated
or by error in writring or any other means render ed unfit or the purpose intended
before any instrument written thereon is execute d 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)
in the case of bills of exchange payable otherwise than on demand or
promissory notes —
_
(2) the stamp on any promissory note signed by or on behalf of the maker
poe has not been made use of in any manner whatever or delivered out of his
hands;
.
(3) the stamp used cr intended to be used for any such bill of exchange or
promissory notes signed by, or on behalf of, the drawer thereof, but which from any
omission or error has been spoiled or rendered useless, although the same, being a
bill of exchange, may have been presented for acce
:
ceptance or accepted or endorsed,
or, being & promissory note, may have been delivered to the
Provided that anether completed and duly stamped bill of exchange or promissory
ricte
is produced identical
in every particular, except
in the
@
Is
In
ev
correction of such
omission Or error as aforesaid, with the spoiled bill or note:
(d) the stamp used for an instrument executed by
(1) has been afterwards found to be absolute
1.
Ins. by Bihar (Arndt,) Act, 1991.
payee:
any party thereto which—
ly void in law from the beginning; | Section 49(2): Allowance for spoiled stamps
(2) the stamp on any promissory note signed by or on behalf of the maker
poe has not been made use of in any manner whatever or delivered out of his
hands;
.
Chapter V: ALLOWANCES FOR STAMPS IN CERTAIN CASES
49. Allowance for spoiled stamps.—Subject to such rules as may be made
by the State Government as to the evidence to be required, or the enquiry to be
made, the Collector may, on applicati
i
ication made within the period prescribed in section
50, and
if he is satisfied as to the facts, make
{
allowance for impressed stamps
Spoiled in the cases hereinafter mentioned, namely:—
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated
or by error in writring or any other means render ed unfit or the purpose intended
before any instrument written thereon is execute d 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)
in the case of bills of exchange payable otherwise than on demand or
promissory notes —
_
(2) the stamp on any promissory note signed by or on behalf of the maker
poe has not been made use of in any manner whatever or delivered out of his
hands;
.
(3) the stamp used cr intended to be used for any such bill of exchange or
promissory notes signed by, or on behalf of, the drawer thereof, but which from any
omission or error has been spoiled or rendered useless, although the same, being a
bill of exchange, may have been presented for acce
:
ceptance or accepted or endorsed,
or, being & promissory note, may have been delivered to the
Provided that anether completed and duly stamped bill of exchange or promissory
ricte
is produced identical
in every particular, except
in the
@
Is
In
ev
correction of such
omission Or error as aforesaid, with the spoiled bill or note:
(d) the stamp used for an instrument executed by
(1) has been afterwards found to be absolute
1.
Ins. by Bihar (Arndt,) Act, 1991.
payee:
any party thereto which—
ly void in law from the beginning; | Section 49(3): Allowance for spoiled stamps
(3) the stamp used cr intended to be used for any such bill of exchange or
promissory notes signed by, or on behalf of, the drawer thereof, but which from any
omission or error has been spoiled or rendered useless, although the same, being a
bill of exchange, may have been presented for acce
:
ceptance or accepted or endorsed,
or, being & promissory note, may have been delivered to the
Provided that anether completed and duly stamped bill of exchange or promissory
ricte
is produced identical
in every particular, except
in the
@
Is
In
ev
correction of such
omission Or error as aforesaid, with the spoiled bill or note:
(d) the stamp used for an instrument executed by
Chapter V: ALLOWANCES FOR STAMPS IN CERTAIN CASES
49. Allowance for spoiled stamps.—Subject to such rules as may be made
by the State Government as to the evidence to be required, or the enquiry to be
made, the Collector may, on applicati
i
ication made within the period prescribed in section
50, and
if he is satisfied as to the facts, make
{
allowance for impressed stamps
Spoiled in the cases hereinafter mentioned, namely:—
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated
or by error in writring or any other means render ed unfit or the purpose intended
before any instrument written thereon is execute d 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)
in the case of bills of exchange payable otherwise than on demand or
promissory notes —
_
(2) the stamp on any promissory note signed by or on behalf of the maker
poe has not been made use of in any manner whatever or delivered out of his
hands;
.
(3) the stamp used cr intended to be used for any such bill of exchange or
promissory notes signed by, or on behalf of, the drawer thereof, but which from any
omission or error has been spoiled or rendered useless, although the same, being a
bill of exchange, may have been presented for acce
:
ceptance or accepted or endorsed,
or, being & promissory note, may have been delivered to the
Provided that anether completed and duly stamped bill of exchange or promissory
ricte
is produced identical
in every particular, except
in the
@
Is
In
ev
correction of such
omission Or error as aforesaid, with the spoiled bill or note:
(d) the stamp used for an instrument executed by
(1) has been afterwards found to be absolute
1.
Ins. by Bihar (Arndt,) Act, 1991.
payee:
any party thereto which—
ly void in law from the beginning; | Section 49(1): Allowance for spoiled stamps
(1) has been afterwards found to be absolute
Chapter V: ALLOWANCES FOR STAMPS IN CERTAIN CASES
49. Allowance for spoiled stamps.—Subject to such rules as may be made
by the State Government as to the evidence to be required, or the enquiry to be
made, the Collector may, on applicati
i
ication made within the period prescribed in section
50, and
if he is satisfied as to the facts, make
{
allowance for impressed stamps
Spoiled in the cases hereinafter mentioned, namely:—
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated
or by error in writring or any other means render ed unfit or the purpose intended
before any instrument written thereon is execute d 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)
in the case of bills of exchange payable otherwise than on demand or
promissory notes —
_
(2) the stamp on any promissory note signed by or on behalf of the maker
poe has not been made use of in any manner whatever or delivered out of his
hands;
.
(3) the stamp used cr intended to be used for any such bill of exchange or
promissory notes signed by, or on behalf of, the drawer thereof, but which from any
omission or error has been spoiled or rendered useless, although the same, being a
bill of exchange, may have been presented for acce
:
ceptance or accepted or endorsed,
or, being & promissory note, may have been delivered to the
Provided that anether completed and duly stamped bill of exchange or promissory
ricte
is produced identical
in every particular, except
in the
@
Is
In
ev
correction of such
omission Or error as aforesaid, with the spoiled bill or note:
(d) the stamp used for an instrument executed by
(1) has been afterwards found to be absolute
1.
Ins. by Bihar (Arndt,) Act, 1991.
payee:
any party thereto which—
ly void in law from the beginning; | Section 49: Allowance for spoiled stamps
CHAPTER V
ALLOWANCES FOR STAMPS IN CERTAIN CASES
49. Allowance for spoiled stamps.—Subject to such rules as may be made
by the State Government as to the evidence to be required, or the enquiry to be
made, the Collector may, on applicati
i
ication made within the period prescribed in section
50, and
if he is satisfied as to the facts, make
{
allowance for impressed stamps
Spoiled in the cases hereinafter mentioned, namely:—
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated
or by error in writring or any other means render ed unfit or the purpose intended
before any instrument written thereon is execute d 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)
in the case of bills of exchange payable otherwise than on demand or
promissory notes —
_
Source: India Code