(1)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(2)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 provisions of section 13;the Collector may, on application made within [six months] [These words were substituted for the words 'one year' by Maharashtra 18 of 1989, Section 4, (w.e.f. 1-12-1989).] after the date of the instrument, or, if it is not dated, within [six months] [These words were substituted for the words 'one year' by Maharashtra 18 of 1989, Section 4, (w.e.f. 1-12-1989).] 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.
