ALLOWANCES FOR STAMPS IN CERTAIN CASES
Allowance for spoiled or misused stamps how to be made.
53. In any case in which allowance is made for spoiled or misused stamps, the Collector may give in lieu thereof-
(a) other stamps of the same description and value; or,
(b) if required, and he thinks fit, stamps of any other description to the same amount in value; or,
(c) at his discretion, the same value in money, deducting six and one fourth per centum of that value.
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Ministry of Law, Justice and Parliamentary Affairs