24. Renewal to stamps used under Section 3 of the Court-fees Act in the High Court of Orissa on the certificate of the taxing officer.
- As regards stamps used under Section 3 of the Court-fees Act in the Orissa High Court the taxing officer mentioned in Section 5 of the Court-fees Act, 1870 is in the exercise of his discretion, competent to issue a certificate for the renewal, free of charge, of the stamp or stamps on any document in cases when the re-writing of such document has through inadvertence or accident, been, in his opinion, rendered necessary or where after a document has been duly stamped and the stamps cancelled, it is found that the reason for presenting it to, or filing it in, the Court has ceased to exist. Such certificate shall be sufficient authority to the Collector to issue to the holder of the certificate other stamps of the value specified in the certificate on delivery of the stamps which have been rendered useless.
