- 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 [ten naye paise] [Substituted by Act 19 of 1958, Section 8, for "one anna " (w.e.f. 1.10.1958).] for each rupee or portion of a rupee, upon such person delivering up the same to be cancelled and proving to the Collectors satisfaction

(a) that such stamp or stamps were purchased by such person with a bona fide intention to use them;

(b) that he has paid the full price thereof; and

(c) that they were so purchased within the period of six months next preceding the date on which they were so delivered: