Allowance for misused stamps
Section 52 of the Indian Stamp Act, 1899 deals with allowance for misused stamps. When any person has inadvertently used for an instrument chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules made under this Act, or a stamp of greater value than was necessary, or has inadvertently used any stamp for an instrument not chargeabl The Act came into force on 01 Jul 1899.
(a) When any person has inadvertently used for an instrument chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules made under this Act, or a stamp of greater value than was necessary, or has inadvertently used any stamp for an instrument not chargeable with any duty; or
(b) when any stamp used for an instrument has been inadvertently rendered 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.
Section 52, The Indian Stamp Act, 1899 (Act 2 of 1899).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… it was clearly held that there is no impediment for a stamp paper purchased more than six months prior to the proposed date of execution, being used for the execution of a document and that the Indian Stamp Act, 1899 nowhere prescribes any expiry date for the use of a stamp paper. The condition prescribed in Section 52(c) of the Kerala Stamp Act, clearly relates to refund of the amount of the stamp and nothing more. The decision in Thiruvengadam -: 4 :- Pillai (supra) was rendered after discussing Section 54 of the Indian Stamp Act. Section 52 of Kerala Stamp Act is pari materia to Section 54 of the Indian Stamp …
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 52
What does Section 52 of the Indian Stamp Act deal with?
Section 52 of the Indian Stamp Act is headed "Allowance for misused stamps". When any person has inadvertently used for an instrument chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules made under this Act, or a stamp of greater value than was necessary, or has inadvertently used any stamp for an instrument not chargeabl
How do I find court cases under Section 52 of the Indian Stamp Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Stamp Act 52, section 52 Stamp Act, section 52 of the Indian Stamp Act. People searching for it also type article 52 of indian stamp act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 52 of the Indian Stamp Act, and has it changed?
Its own text turns on section 13 (Instruments stamped with impressed stamps how to be written), section 15 (Instrument written contrary to section 13 or 14 deemed unstamped), so none of them can safely be read on its own. One instrument names it without being made under it, most recently Notification under The Indian Stamp Act, 1899 in Year 2016 (2016).
When did Section 52 of the Indian Stamp Act come into force?
Section 52 of the Indian Stamp Act, cited as Stamp Act 52, came into force on 01 Jul 1899, having been enacted on 27 Jan 1899. It is in force as at the date shown on this page.
Other sections of this Act
- 47. Power of payer to stamp bills, and promissory notes received by him unstamped4923 words
- 2. Definitions3110 words
- 3. Instruments chargeable with duty1916 words
- 10. Duties how to be paid1187 words
- 28. Direction as to duty in case of certain conveyances961 words
- 73. Books, etc., to be open to inspection932 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.