Section 20 in The U.P. Entertainments and Betting Tax Rules, 1981
20. Renewal of damaged or spoiled stamps.
- When any stamps purchased for payment of tax under the Act have been damaged or spoiled, the proprietor may apply in writing to the District Magistrate or the officer authorised by him in this behalf to sell such stamps, who, after satisfying himself that they have not been wilfully damaged or spoiled, may give in lieu thereof, -(a)fresh stamps of the same denomination and value, or(b)stamps of any other denomination but of the same amount and value.
