Section 57 in Bihar Entertainments Tax Rules, 1984
57. Refund or replacement of damaged stamps.
- When stamps purchased for use under the Act have been damaged, defaced, mutilated or otherwise spoiled and it is required to renew the same, the proprietor may apply in writing along with such stamps, within a period not exceeding six months from the date of purchase of such stamps, to the authority prescribed in rule 3 and the said authority shall on being satisfied that the stamps have not wilfully been damaged, defaced, mutilated or spoiled may direct the authority referred to in rule 53 for the issue of new stamps or payment in cash therefor after deducting in either case, ten percentum of the aggregate value of such stamps.
