53. 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, deduction [fifteen paise] [Substituted by Act VI of 1958 for 'two annas'.] for each rupee or fraction of a rupee.
