52. Stamp may be re-purchased

When any person is possessed of a stamp which has not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the Collector, may, if he thinks fit, repay to him the value of the stamp in money, deducting therefrom the proper discount upon his delivering up the stamp to be cancelled, and proving to his satisfaction that it was purchased by him at the office of the Collector or from some person duly appointed to sell and distribute stamps or duly licensed to deal in stamps, within the period of 6 months next preceding the application and with a bona fide intention to use it:

Provided that in the case of impressed stamps if the Collector is satisfied that the stamp was bought at the office of the Collector and not from a licensed vendor he may repay the value of the stamp in money without making any deduction therefrom.