51. Allowance for spoiled or misused stamp-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 discretion, the same value in money, deducting ten naye paise for each rupee or fraction of a rupee.
