law: Indian Stamp Act, 1899 
  54. Allowance for stamps not required for use 
  When any person is possessed of a stamp or stamps which have not
  
  been spoiled or rendered unfit or useless for the purpose intended, but for
  
  which he has no immediate use, the Collector shall repay to such person the
  
  value of such stamp or stamps in money, deducting 52[ten naye paise]
  
  for each rupee or portion of a rupee, upon such person delivering up the same
  
  to be cancelled, and proving to the Collector's satisfaction- 
  (a) that such stamp or stamps were purchased by such person with
  
  a bona fide intention to use them; and
  (b) that he has paid the full price thereof; and
  (c) that they were so purchased with in the period of six months
  
  next preceding the date on which they were so delivered:
  PROVIDED  that, where the person is a licensed vendor of
  
  stamps, the Collector may, if he thinks fit, make the repayment of the sum
  
  actually paid by the vendor without any such deduction as aforesaid.