Indian Stamp Act, 1899
50. Application for relief under section 49 when to be
made
The application for relief under section 49 shall be made within
the following periods, that is to say,-
(1) in the cases mentioned in clause (d)(5), within two months
of the date of the instrument;
(2) in the case of a stamped paper on which no instrument has
been executed by any of the parties thereto, within six months after the stamp
has been spoiled;
(3) in the case of a stamped paper in which an instrument has
been executed by any of the parties thereto, 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:
PROVIDED that,-
(a) when the spoiled instrument has been for sufficient reasons
sent out of 3[India], the application may be made within six months
after it has been received back in 3[India];
(b) when, from unavoidable circumstances, any instrument for
which another instrument has been substituted, cannot be given up to be
cancelled within the aforesaid period; the application may be made within
six-months after the date of execution of the substituted instrument.