Section 99 of Stamp Duty Act CAP 480: Conditions upon which applications under section 98 shall be granted

No application for relief under section 98 shall be granted—
(a) unless the application is made within ninety days after the stamp has been spoiled or become useless or, in the case of an executed instrument, after the date of the instrument or, if it is not dated, within two years after the execution thereof by the person by whom it was first or alone executed, or within such further time as the collector may allow in the case of an instrument sent out of Kenya for execution or when from unavoidable circumstances an instrument, for which another has been substituted, cannot be provided within that period;
(b) if, in the case of an executed instrument, any legal proceedings have been commenced in which the instrument could or would have been given or offered in evidence and unless the instrument is given up to be cancelled.