51. [ Allowance for spoiled or misused stamps how to be made. [Substituted by Act 6 of 1999 w.e.f. 1.4.1999]
- In any case in which allowance is made for spoiled or misused stamps, the Deputy Commissioner may, after deducting twenty paise for each rupee or a fraction thereof, give in lieu thereof,-(a)other stamps of the same description ; or(b)if required and if he thinks fit, stamps of any, other description; or(c)at his discretion the value in money equal to the discounted value.]
