Section 15 in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
15. Renewal of damaged or spilt stamps.
- When any stamp has been damaged or spoilt, the Collector may, on the application of the proprietor made within six months from the date of the purchase of the stamp and on being satisfied that the stamp has not been wilfully damaged or spoilt, give in lieu thereof-(a)another stamp of the same description and value; or(b)if required and if he thinks fit, a stamp of any other description of the same value; or(c)at his discretion, its value in money, after deducting [Ten Naya Paise] [Substituted by Notification No. 1364-9-V-SR, dated 16-4-1965.] for each rupee or fraction of a rupee.
