Notwithstanding anything contained in section 52, when any person is possessed of a stamp or stamps in any denominations other that in denominations of annas four or multiples thereof and such stamp or stamps has or have not been spoiled, the Collector shall repay to such person the value of such stamp or stamps in money calculated in accordance with the provisions of subsection

(2) of section 14 of the Indian Coinage Act, 1906 (3 of 1906), upon such person delivering up, within six months from the commencement of this Act, such stamp or stamps to the Collector.