Under Section 52 B(b) of the Bombay Stamp Act prescribes a period of 6 months for the validity of stamps.
Notwithstanding anything contained in sections 47, 50, 51 and 52,-
(a) Any stamps which have been purchased but have not been used or in respect of which
no allowance has been claimed on or before the day immediately preceding the date of
commencement of the Bombay Stamp (Amendment) Act, 1989 (hereinafter referred to as
“the commencement date”) and the period of six months from the date of purchase of
such stamps has not elapsed before the commencement date, may be used before a period
of six months from the date of purchase of such stamps is completed, or delivered for
claiming the allowance under the relevant provision of this Act; and any stamps not so
used or so delivered within the period aforesaid shall be rendered invalid.
(b) Any stamps which have been purchased on or after the commencement date but have
not been used, or no allowance has been claimed in respect thereof, within a period of six
months from the date of purchase thereof, shall be rendered invalid]