law: Indian Stamp Act, 1899 
  51. Allowance in case of printed forms no longer required
  
  by corporations 
  The Chief Controlling Revenue-authority 50[or the
  
  Collector if empowered by the Chief Controlling Revenue-authority in this
  
  behalf] may, without limit of time, make allowance for stamped papers used for
  
  printed forms of instruments, 51[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 51[banker], company or
  
  body corporate: provided that such authority is satisfied that the duty in
  
  respect of such stamped paper has been duly paid.