(a)When any person has inadvertently used for an instrument chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules made under this Act, or a stamp of greater value than was necessary or has inadvertently used any stamp for an instrument not chargeable with any duty; or(b)when any stamp used for an instrument has been inadvertently rendered useless under section 15, owing to such instrument having been written in contravention of the provisions of section 13;the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] may, on application made within [one year] [Substituted by Act 6 of 1999 w.e.f. 1.4.1999] after the date of the instrument, or, if it is not dated, within [one year] [Substituted by Act 6 of 1999 w.e.f. 1.4.1999] after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if chargeable with duty being re-stamped with the proper duty, cancel and allow as spoiled the stamp so misused or rendered useless.
