Section 51: Allowance in case of printed forms no longer required by Corporations

Allowance in case of printed forms no longer required by Corporations. — The [ Chief Revenue Authority] [ or the Collector if empowered by the [ Chief Revenue Authority] in this behalf] 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 corporate, if for any sufficient reason such forms have ceased to be required by the said [banker,] company or body corporate: provided that such authority is satisfied that the duty in respect of such stamped papers has been duly paid.

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