Section 2(e) in Rajasthan Stamps Disposal Rules, 1962
(e)"Spoilt stamps" means and includes the following-(i)a stamp or in the case of an impressed stamp the paper on which it is impressed which has been so damaged, spoiled or obliterated as to render it permanently unfit for use, whether the said paper has written upon or not, provided that such stamps or paper has not in fact been used for the purpose for which it was intended, and has not been cancelled under the provisions of section 30 of the Court Fees Act, 1870, as adapted to Rajasthan by the Rajasthan Court Fees Act (Adaptation) ordinance, 1950.(ii)Subject to the same proviso, a stamped paper which has become unserviceable owing to some material error or irregularity in the writing or form of the document inscribed on the paper;(iii)a stamp which, before being used, is found not to be required owing to the purpose for which it was procured having been effected by some other document;(iv)a stamp of any particular kind of which the use has been prohibited or ordered to be discontinued by competent authority;
