Indian Stamp Act, 1899
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 months, from the commencement of the Refugee
Relief Taxes (Abolition) Act, 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 refund.]