Section 439(2) in Rules Under the Court-Fees Act, 1870
(2)Ordinarily renewal of spoiled adhesive stamps shall not be allowed except when they are used in continuation with impressed stamps.Note. - To meet cases of special hardship, the State Government has made provisions in Chapter IX in Part II of the Stamp Manual in respect of grant of refund. (See Executive Instructions under Sections 26-27 of Refunds and Renewals).
