Section 78(1) in Tamil Nadu Court-Fees and Suits Valuation Act, 1955
(1)Where allowance is made in this Act for damaged or spoiled stamps, the Collector may, on the application of the person concerned and on the production of the damaged or spoiled stamps and after satisfying himself about the genuineness of such stamps, give in lieu thereof the same amount of value in stamps of the same or any other description, or if the applicant so desires, the same amount or the value in money:Provided that in all cases where money is paid in-cash, a deduction shall be made of five paise for each rupee or fraction thereof so, however that the amount of such deduction shall not exceed one hundred rupees.
