Stamp Act nowhere prescribes any expiry date for use of a stamp paper

STAMP ACT Sec. 35, 37 and 54

Thiruvengada Pillai Vs. Navaneethammal & Anr.

AIR 2008 SC 1541

• Stamp Act nowhere prescribes any expiry date for use of a stamp paper. Sec 54 merely provides that a person possessing a stamp paper for which he has no immediate use can seek refund seek refund of the value thereof by surrendering such stamp paper to the Collector provided it was purchased with the period of six months next preceeding the date on which it was so surrendered. The stipulation of the period of six months prescribed in Sec 54 is only for the purpose of seeking refund of the value of the unused stamp paper and not for use of the stamp paper.