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Section 50: Application for relief under section 49 when to be made

Indian Stamp Act • Official Statutory Text & Practice Guide

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Act 1899
Section 49 All 78 Sections Schedule I (Arts 1–65) Section 51

Legal Commentary & Landmark Judgments: Section 50

Section 50 prescribes mandatory, non-extendable statutory limitation windows within which applications for allowance of spoiled stamps under Section 49 must be submitted to the Collector, creating an absolute jurisdictional bar against belated claims.

  • Six-Month General Limitation Rule: Under clause (1), the application for relief must be submitted within six months from the date the stamp was spoiled, or in the case of executed instruments, within six months from the date of execution.
  • Limitation for Foreign Instruments: Under clause (2), if the instrument was executed out of India or sent abroad, the application must be presented within six months after the document was received back in India.
  • Six-Month Limitation from Judicial Decree: Under clause (3), where the spoiled nature of the instrument arises from a judicial proceeding declaring it void or unusable, the application must be filed within six months from the date of the final decree or order.
  • Inapplicability of Limitation Act Condonation: Section 5 of the Limitation Act, 1963 does not apply to administrative refund applications under Section 50 before the Collector; delay beyond the statutory six months completely extinguishes the right to claim refund or allowance.
Key Landmark Precedents:
  • State of Uttarakhand v. Harpal Singh, (2011) 14 SCC 575: The Supreme Court authoritatively held that the six-month limitation period under Section 50 is absolute and mandatory; neither the Collector nor the High Court exercising writ jurisdiction under Article 226 has power to condone delay in filing an application for refund under Chapter V.
  • Banarsi Dass Durga Prashad v. CCRA, AIR 1968 SC 497: The Supreme Court affirmed that the statutory time limit under Section 50 operates as an absolute bar; equitable considerations cannot override explicit legislative time frames under fiscal statutes.
  • Purushottamdas v. State of Maharashtra, AIR 1974 Bom 310: The Bombay High Court held that where an agreement was cancelled by mutual consent, limitation under Section 50 began running from the date of cancellation and the Collector had no legal authority to entertain a claim filed even one day after the six-month deadline.
Courtroom Practice & Strategic Litigation Guidance:

Calculate the six-month deadline from the date of the spoiled event or execution date with mathematical precision. In litigation where a conveyance is declared void or unenforceable by a court decree, compute the six months from the date of the judgment and file the Section 50 petition before the Collector immediately, annexing certified copies of the decree, without waiting for the appellate limitation period to expire.

Section 49 All 78 Sections Schedule I (Arts 1–65) Section 51