56. Provision for cases in which improper description of stamp is used.
- When an instrument bears a stamp of proper amount, but of improper description, the Collector may, on payment of the duty with which the instrument is chargeable, certify by endorsement that it is duly stamped :Provided that if application is made within three months of the execution of the instrument, and the Collector is satisfied that the improper description of stamps used was solely on account of the difficulty or inconvenience of procuring stamp of the proper description, he may remit the further payment of duty prescribed in this rule.
