- The Chief Controlling Revenue-authority [or the Collector, if empowered by the Chief Controlling Revenue-authority in this behalf] [Inserted by Act 4 of 1914, Section 2 and Sch.], may, without limit of time, make allowance for stamped papers used for printed forms of instruments [by any banker or] [Inserted by Act 5 of 1906, Section 6.] by any incorporated company or other body corporate, if for any sufficient reason such forms have ceased to be required by the said [banker] [Inserted by Act 5 of 1906, Section 6.], company or body corporate: provided that such authority is satisfied that the duty in respect of such stamped papers has been duly paid