Stamp Act, 1899 — section 51

51. Allowance in case of printed forms no longer required by Corporations..—The 2[ Chief Revenue Authority] 3[ or the Collector if empowered by the 2[ Chief Revenue Authority] in this behalf] may, without limit of time, make allowance for stamped papers used for printed forms of instruments 4 [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 5[banker,] company or body corporate: provided that such authority is satisfied that the duty in respect of such stamped papers has been duly paid.