The Chief Controlling Revenue-authority 1 [or the Collector if empowered by the Chief Controlling Revenue- authority in this behalf] may, without limit of time, make allowance for stamped papers used for printed forms of instruments 2 [by any banker or] by any incorporated company or other body corporate, if for any sufficient reason such forms have ceased to be required by the said 2 [banker], company or body corporate: provided that such authority is satisfied that the duty in respect of such stamped papers has been duly paid.
1Ins. by Act 4 of 1914, s. 2 and the Schedule Pt. 1.
2Ins. by Act 5 of 1906, s. 6.