Query on Validity of stamp paper

Under section 54 of the Indian Stamp Act. it is provided that an allowance for stamp paper, which is not spoil or rendered useless or unfit but is not in the immediate use of its purchaser, may be sought for by the purchaser within six months of its purchase.

Clarifying the above, the Supreme Court of India  has held that “the stipulation of period of six months prescribed in Section 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”.

The Court concluded by stating that there is no impediment in using a stamp paper which may have been purchased more than six months prior to its use in a document.

But Maharashtra and Gujarat are the two states which have specific provisions stating that if a stamp is not used or surrendered back within six months of the date of issuing them, they will be treated as expired.