Sections 50-51 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 50 sets the time within which an application for allowance under section 49 must be made. Section 51 then deals with a different case, stamped papers used for printed forms that a banker, company or other body corporate no longer needs, for which the Act sets no time limit.
An application for relief under section 49 must be made within two months of the date of the instrument in the cases of clause (d)(5); within six months after the stamp has been spoiled where no instrument has been executed on the paper; and within six months after the date of the instrument (or, if undated, after its execution by the person who first or alone executed it) where an instrument has been executed. Two provisos extend the six months for an instrument sent out of India and for a substituted instrument that cannot be given up in time. Under section 51, the Chief Controlling Revenue-authority, or a Collector it empowers, may make allowance without limit of time for stamped papers used for printed forms that a banker, company or body corporate no longer requires.
Reading the two sections
This article follows the consolidated text of the Act consulted (latest amendment shown: Act 13 of 2021); later amendments should be checked. Stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, so the State of execution must be checked. This article explains the central Act only. The periods are quoted as printed. If a stamp is close to a deadline, our legal consultation service can help you check the clause and the date quickly.
Section 50 completes Section 49, which says the Collector may make allowance "on application made within the period prescribed in section 50". The site's guide to allowance and refund of stamp duty gives the general outline.
Section 50: when the application must be made
The section reads: "The application for relief under section 49 shall be made within the following periods, that is to say,". Three periods follow.
| Item | Case | Period |
|---|---|---|
| (1) | The cases mentioned in clause (d)(5) of section 49 (an executed instrument that totally fails of its intended purpose by a person's refusal to act, to advance money, or to accept an office) | Within two months of the date of the instrument |
| (2) | A stamped paper on which no instrument has been executed by any of the parties | Within six months after the stamp has been spoiled |
| (3) | A stamped paper on which an instrument has been executed by any of the parties | Within six months after the date of the instrument, or, if it is not dated, within six months after its execution by the person by whom it was first or alone executed |
Points on the three items
- Item (1) is the shortest period. It covers only the cases of clause (d)(5) of section 49. For an instrument of that kind the two months run from the date of the instrument.
- Item (2) applies where nothing has been executed. The clock starts when "the stamp has been spoiled", not from the date of purchase.
- Item (3) applies where an instrument has been executed. The clock runs from the date of the instrument, with a fallback for an undated instrument: the execution by the person who first or alone executed it.
The periods are not stated for other clauses of section 49(d) separately. An executed instrument falls under item (3) unless item (1) applies.
The two provisos
| Proviso | Case | Extended period |
|---|---|---|
| (a) | The spoiled instrument "has been for sufficient reasons sent out of India" | The application may be made within six months after it has been received back in India |
| (b) | From unavoidable circumstances, an instrument for which another instrument has been substituted cannot be given up to be cancelled within the period | The application may be made within six months after the date of execution of the substituted instrument |
"India" is printed in proviso (a), and the footnote says it replaced "the States" by Act 43 of 1955, s. 2 (w.e.f. 1-4-1956). The copy's treatment of India and the State of Jammu and Kashmir is not consistent between section 1(2) and section 2(13A); the reader should check the current law.
Example
Meena Iyer signs a loan agreement on 10 January. On 25 January the lender refuses to advance the loan, so the agreement fails of its purpose within clause (d)(5) of section 49. Under item (1) of section 50, her application must be made within two months of the date of the instrument, that is, by 10 March. If the agreement had instead been found void in law (clause (d)(1)), the period would be six months after the date of the instrument under item (3). The dates in this example only show the counting and are not advice on a particular claim.
Section 51: printed forms no longer required
The text
"The Chief Controlling Revenue-authority may, without limit of time, make allowance for stamped papers used for printed forms of instruments by any incorporated company or other body corporate, if for any sufficient reason such forms have ceased to be required by the said , company or body corporate: provided that such authority is satisfied that the duty in respect of such stamped papers has been duly paid."
The bracketed words were inserted by amendments noted in the footnotes: the reference to the Collector, if empowered, by Act 4 of 1914, s. 2 and the Schedule Pt. 1; and the words about a banker by Act 5 of 1906, s. 6.
Taking it in parts
- Who decides. The Chief Controlling Revenue-authority, or the Collector if the authority has empowered him for the purpose.
- What is allowed. An allowance for "stamped papers used for printed forms of instruments".
- Who the forms belong to. A banker, or an incorporated company, or another body corporate.
- Condition. "For any sufficient reason such forms have ceased to be required" by the banker, company or body corporate.
- Proviso. The authority must be satisfied that the duty in respect of the stamped papers was duly paid.
- Time. "Without limit of time". This is the contrast with section 50.
The heading in the copy speaks of printed forms "no longer required by Corporations". The text itself covers a banker, an incorporated company and another body corporate.
Example
A bank prints a standard form of deed on stamped papers, then withdraws that form after a change in its documentation. The stock of stamped forms is no longer required. Under section 51, the Chief Controlling Revenue-authority, or a Collector it has empowered, may make an allowance for those papers whenever the bank applies, if satisfied that the duty on them was duly paid. The text consulted does not say how the application is made or what rules apply.
Differences between sections 50 and 51
| Point | Section 50 | Section 51 |
|---|---|---|
| Subject | Application for relief under section 49 | Printed forms on stamped paper no longer required |
| Authority | The Collector (through section 49) | The Chief Controlling Revenue-authority, or a Collector empowered by it |
| Time | Two months or six months, with two provisos | Without limit of time |
| Applicants | Any person with a spoiled stamp | A banker, incorporated company or body corporate |
Practical points
- Mark the date of the instrument, or the date on which the stamp was spoiled, on the file as soon as the problem is noticed.
- Where an instrument is substituted by another, record the date of execution of the substitute; proviso (b) uses it.
- For a company with a stock of printed forms, keep the proof that duty was paid, since section 51 requires the authority to be satisfied on that.
Need help meeting a deadline?
Time limits under section 50 run from dates that are easy to lose track of. Our legal consultation team can check the dates, the clause and the papers for a spoiled-stamp claim, or for a stock of printed forms.
Key takeaways
- Section 50 gives two months from the date of the instrument for the cases of section 49(d)(5), and six months in the other cases.
- For a paper with no executed instrument the six months run from the spoiling of the stamp.
- Two provisos extend the six months for an instrument sent out of India and for a substituted instrument that cannot be given up in time.
- Section 51 allows allowance for printed forms no longer required by a banker, company or body corporate, without limit of time, if the duty was duly paid.
- The authority under section 51 is the Chief Controlling Revenue-authority or a Collector it empowers.
Read next
- Section 49 of the Indian Stamp Act, 1899: allowance for spoiled stamps
- Sections 52 and 53 of the Indian Stamp Act, 1899: allowance for misused stamps
- Sections 54A, 54B and 55 of the Indian Stamp Act, 1899: old anna and Refugee Relief stamps and renewal of debentures
- Allowance and refund of stamp duty
Disclaimer: Based on the consolidated text of the Indian Stamp Act, 1899 published by the Department of Revenue, whose latest amendment shown is Act 13 of 2021, as consulted on 2 October 2026. Only the central text is covered: stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, and State amendments, rules, notifications and later amendments should be checked. This article is general information, not legal advice; check the official text before acting.