Section 44 in The West Bengal Court-Fees Act, 1970
44. Cancellation of stamp. -
(1)No document requiring a stamp under this Act shall be filed or acted upon in any proceeding in any Court or office until the stamp has been cancelled.(2)Such officer as the Court or the head of the office may from time to time appoint shall, on receiving any such document, forthwith effect such cancellation by punching out the figure-head so to leave the amount designated on the stamp untouched, and the part removed by punching shall be burnt or otherwise destroyed.
