23. Renewal on the certificate of the presiding officer of any Court of adhesive Court-fee stamps which have been rendered useless.
- The Presiding Officer of any Court where adhesive Court-fee stamps are used shall, in the exercise of his discretion, be competent to issue a certificate shall, in the exercise of his discretion, be competent to issue a certificate for the renewal, free of charge, of the stamps of any document, in any case in which the rewriting of such document has, through inadvertence, or accident, been in his opinion, rendered necessary; or when after it has been duly stamped and the stamps have been cancelled, it is found that the reason for presenting it to or filing it in, the Court has ceased to exist. Such certificate shall be sufficient authority to the Collector or Officer-in-charge of a Subdivision, as the case may be, to issue to the holder of certificate other stamps of the value specified in the certificate, on delivery of the stamps which have been rendered useless.
