53. 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 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] [Substituted by the Indian Stamp (Amendment) Act, 1958 (19 of 1958), section 8.] for each rupee or fraction of a rupee.
