Explain the time limit set up under the Indian Stamp Act, 1899 for making an application for relief in respect of impressed spoiled stamps.

Section 50 of Indian Stamp Act, 1899 prescribes the time limit within which an application for relief in respect of impressed stamps spoiled, can be made. Different time limits have been specified for the purpose, namely: in the cases mentioned in Section 49(5)(d), within two months of the date of the instrument; in the case of a stamped paper on which no instrument has been executed by any of the parties thereto, within six months after the stamp has been spoiled; in the case of a stamped paper in which an instrument has been executed by any of the parties thereto, within six months after the date of the instrument, or if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed: Provided that: when the spoiled instrument has been for sufficient reasons sent out of India, the application may be made within six months after it has been received back in India. when, from unavoidable circumstances, any instrument for which another instrument has been substituted, cannot be given up to be cancelled within the aforesaid period, the application may be made within six months after the date of execution of the substituted instrument.