62. 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 given 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 be of the same amount in value; or(c)at his discretion, the same value in money deduction ten paise for each rupee or fraction of a rupee.Analogous Law. - Section 53 of the repealed Act.
