Section 51

Chapter VIII: SUPPLEMENTAL PROVISIONS 73. Books, etc. to be open to inspection.— Every public officer having in his custody any registers, books, records, papers, documents or proceedings, the inspection whereof may tend to secure any duty, or to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable times permit any person authorised 'in writing by the Collector to inspect for such purpose the registers, books, papers, documents and proceedings, and to take such notes and extracts as they may deem necessary, without fee or charge. 74. Power to make rules relating to sale of stamps.—The State Government may make rules for regulating— (a) the supply and sale of stamps and stamped papers, (b) the persons by whom alone such sale is to be conducted, and (c) the duties and remuneration of such persons: Provided that such rules shall not restrict the sale of ten naye paise or five naye paise adhesive stamps. {S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899 (Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp vendors and duties of Katibs (Deed writers) must not be performed by the same individual, 2. In view of the cleanliness of the Administration and for checking forgery and defaications it is highly desirable that the duties of a stamp vendor and that of deed writer should not be performed by the same person or individual, 3. This notification will come in force at once. [There is another notification also | Section 51: Protest by the Master of a Ship, 51. Protest by the Master of a Ship, Rs. 50/-(Fifty) that is to say, any declaration the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against the charter of the consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary public or other person lawfully acting as such 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 51: Allowance in case of printed forms no Icnger required by Corporations 51. Allowance in case of printed forms no Icnger required by Corporations.—The Chiet Controlling Revenue-authority or the Collector if empowered by the Chief Controlling Revenue-authority in this behalt may, without limit of time, make allowance for stamped papers used for printed forms of instruments by any banker or by any incorporated company or other body coiporate, if for any suificient reason such forms have ceased to be required by the said banker, company or body corporate provided that such authority is satisfied that the culy in respect of such stamped paper has been duly paid, | 52, Allowance for misused stamps.—(a) When any person has inadvertently used for an instrument chargeable with duly, a stamp of a description other 'nan that Prescribed for such instrument by the rules made under this Act, or a stamp cf greater value than was necessary, or has inadvertently used any stamp for ar instrument not chargeable with any duly, or 1. Subs by Bihar Finance Act, 2008 dated 2.4,2008, any person to act under the same, or to advance secured, or by the refusal or non-acceptance of ails of the intended purpose; equence of the transaction intended to be thereby other instrument between the same parties and . 106] 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 51: Allowance in case of printed forms no Icnger required by Corporations [ Secs. 53-54-p (b) when any stamp used for an instrument has been inadvertently rendereg useless under section 15, owing to such instrument having been written in contravention of the provisions of section 13; the Collector may, on application made within six months after the date of the instrument, or if it is not dated within six months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if chargeable with duty, being re-stamped with the proper duty, cancel and allow as spoiled the stamp so misused or rendered useless.