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

The Chief Controlling Revenue-authority [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 [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.

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 51

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