51. 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 discertion the same value in money deducting six paise for each rupee or fraction of a rupee.
