Section 439(3) in Rules Under the Court-Fees Act, 1870
(3)(i)If any person possessing damaged or spoiled impressed stamps delivers up the same to the Deputy Commissioner or Collector for cancellation and applies for its renewal within six months after the stamp has become damaged or spoiled, the Deputy Commissioner or Collector may, if satisfied of the sufficiency of the grounds of the application, cancel and renew such stamps.(ii)For the purposes of this rule the renewal of a damaged or spoiled stamp means the supply in lieu thereof of a fresh stamp or stamps of a similar kind and equal value or if required and the Collector thinks fit, stamp of any other description of the same amount in value.(iii)A stamp be deemed to be damaged or spoiled-(a)When the stamp or paper on which it is impressed or affixed has been inadvertently or undersignedly spoiled, obliterated, or by any means rendered permanently unfit for use, whether the said paper be written on or not; or(b)When by reason of some material error in the writing or copy of a stamped document, it has become of no avail, or(c)When the purpose intended to be effected by stamped document has been effected by some other document duly stamped.Direction Under Section 26.The Provincial Government has issued the following directions under Section 26 of the Court-fees Act, 1870 (VII of 1870)-
