Section 53: Allowance for spoiled or misused stamps how to be made
The Stamp Act · Federal Acts · Chapter V · in_force
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Allowance for spoiled or misused stamps how to be made.— 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 one anna for each rupee or fraction of a rupee.
Related sections
Section 52: Allowance for misused stampsSection 54: Allowance for stamps not required for useSection 51: Allowance in case of printed forms no longer required by CorporationsSection 55: Allowance on renewal of certain debenturesSection 50: Application for relief under section 49 when to be madeSection 56: Control of, and statement of case to, Chief Revenue Authority
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