Validity of stamp papers

Stamp paper has no limitation period or expiry date. A stamp paper can be used at any time after purchase of it, The Indian Stamp Act only fix a period to ge the refund of unused stamp papers i.e. six months from the date of purchase but it does not defines any where the time period for use of stamp paper.

Supreme court in its decision Dated : 19/02/2008, Case : Thiruvengada Pillai Vs Navaneethammal and Anr has calrified it.

As per  Sec, 52 B of  The Bombay Stamp Act 1958  “not withstanding anything contained in Sec 47, 50, 51 and 52 under the relevant provision of this Act;  and any stamps not so used or so delivered within the period  aforesaid  shall be rendered invalid.

The said provision is contrary to the  judgment passed by the Hon’ble Supreme Court in W.Petiton No. (civil) 290 of 2001 between Thiruvengada Pillai vs Navaneethammal & Anr  passed on 19 February, 2008 by  the bench  Bench: R V Raveendran, P.Sathasivam.

The Hon’ble Supreme Court said that ,  “The Indian Stamp Act, 1899 nowhere prescribes any expiry date for use of a stamp paper. Section 54 merely provides that a person possessing a stamp paper for which he has no immediate use (which is not spoiled or rendered unfit or useless), can seek refund of the value thereof by surrendering such stamp paper to the Collector provided it was purchased within the period of six months next preceding the date on which it was so surrendered. The stipulation of the 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. Section 54 does not require the person who has purchased a stamp paper, to use it within six months. Therefore, there is no impediment for a stamp paper purchased more than six months prior to the proposed date of execution, being used for a document.”

Hope  your  have understood the situation. The  situation in other states I am not aware. Please  check for the same.

The stamp paper may have no expiry but any document to be excuted on a stamp paper has to be executed before or on the date or within 3/6 months of the date of the stamp paper depending on the state and kind of document.

So legally there may be very little use of the stamp paper with an earlier date unless one wants to d o something else.

Having an earlier dated stamp paper is not a crime and you keep it with you but cannot use it for legal documentation.

S Jadhav

What will be situation of the stamp paper holder is died. I hope it is useless and can't refund.

No refund is given if the stamp paper is more than six months old. Since the person whose name is mentioned on the stamp paper is no more, then the stamp paper may not be used.

S Jadhav