Allowances for Refugee Relief stamps
Section 54B of the Indian Stamp Act, 1899 deals with allowances for Refugee Relief stamps. Notwithstanding anything contained in section 54, when any person is possessed of stamps bearing the inscription Refugee Relief (being stamps issued in pursuance of section 3A before its omission) and such stamps have not been spoiled, the Collector shall, upon such person delivering up, within six- The Act came into force on 01 Jul 1899.
1[54B. Allowances for Refugee Relief Stamps.-- Notwithstanding anything contained in section 54, when any person is possessed of stamps bearing the inscription Refugee Relief (being stamps issued in pursuance of section 3A before its omission) and such stamps have not been spoiled, the Collector shall, upon such person delivering up, within six-month, from the commencement of the Refugee Relief Taxes (Abolition) Act, 1973 (13 of 1973), such stamps to the Collector, refund to such person the value of such stamps in money or give in lieu thereof other stamps of the same value:
Provided that the State Government may, with a view to facilitating expeditious disposal of claims for such refunds, specify, in such manner as it deems fit, any other procedure which may also be followed for claiming such refunds.]
Section 54B, 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.
This section refers to
Questions about Section 54B
What does Section 54B of the Indian Stamp Act deal with?
Section 54B of the Indian Stamp Act is headed "Allowances for Refugee Relief stamps". [54B. Allowances for Refugee Relief Stamps.-- Notwithstanding anything contained in section 54, when any person is possessed of stamps bearing the inscription Refugee Relief (being stamps issued in pursuance of section 3A before its omission) and such stamps have not been spoiled, the Collector shal
How do I find court cases under Section 54B 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 54B, section 54B Stamp Act, section 54B of the 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 54B of the Indian Stamp Act, and has it changed?
Its own text turns on section 3A ([Repealed.]), section 54 (Allowance for stamps not required for use), so none of them can safely be read on its own.
When did Section 54B of the Indian Stamp Act come into force?
Section 54B of the Indian Stamp Act, cited as Stamp Act 54B, 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 17 Oct 2026. This page is not a substitute for legal advice.