- Where allowance is made in this Act for damaged or spoiled stamps or where refund is permitted on the strength of a certificate granted by a Court, the Collector may, on the application of the holder of the same and after satisfying himself about the genuineness of the certificate or the stamps produced, give in lieu thereof the same amount or value in stamps of the same or any other description or, if the applicant so desires, the same amount or value in money provided that in the latter case a deduction shall be made of [ten naye paise] [Substituted by U.P. Act No. 20 of 1958.] for each rupee or fraction thereof. No such deduction shall, however, be made where refund is claimed in respect of court-fee paid in pursuance of an order of the Court which has been varied or reversed in appeal.
