Section 22 in The Assam Amusements and Betting Tax Rules, 1939
22.
When any stamp or stamps referred to in Clause (a) of Section 4 of the Assam Amusements and Betting Tax Act have been damaged or spoiled and it is required to renew the same, the Commissioner of Taxes or any other officer or officers authorised by him may, on the application of any person made within six months from the date of the purchase of the stamp, give in lieu thereof-(a)other stamp or 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 one anna for each rupee or fraction of a rupee.
