Section 49 in The Indian Stamp Act, 1899
49. Allowance for spoiled stamps.
- Subject to such rules as may be made by [the [State Government ... satisfied as to the facts, make allowance for impressed stamps spoiled in the cases hereinafter mentioned, namely: (a) the stamp on any paper inadvertently
regulating (a) the supply of stamps to be used under this Act; (b) the number of stamps to be used for denoting ... chargeable under this Act; (c) the renewal of damaged or spoiled stamps; and (d) the keeping accounts of all stamps used under this Act: Provided
cancel the stamp on the probate or letters if such stamp has not been already cancelled; (b) substitute another stamp for denoting the Court ... allowance for the difference between them as in the case of spoiled stamps, or repay the same in money, at his discretion
Indian Stamp Act, 1899
53. Allowance for spoiled or misused stamps how to be made.
- In any case in which allowance is made for spoiled
term „misused stamps‟,
the stamps of greater value than required or stamps of description other than
that prescribed by any rules or stamps that ... Allowance for stamps not required for use: When any person
is possessed of a stamp or stamps which have not been, spoiled
or rendered unfit
contentions advanced. Section
47 of the Kerala Stamp Act provides for refund of impressed
stamps spoiled. It is stated that on an application made, within ... satisfied as to the facts, make allowance for impressed
stamps [or e-stamps] spoiled in the cases hereinafter mentioned,
namely:
(a) the stamp
upon construction of the provisions of the Stamp Act a case for making allowance for impressed stamps spoiled in making the lease instrument of that ... Section 49 of the Stamp Act refer to cases of stamps being spoiled or rendered useless before execution, and clause (c) refers to bills
term ‘misused stamps’, the stamps of greater value than required or stamps
of description other than that prescribed by any rules or stamps that ... Allowance for stamps not required for use: When
any person is possessed of a stamp or stamps which
have not been, spoiled or rendered unfit
Impressed stamp" includes
(a) labels affixed and impressed by the proper officer, and
(b) stamps embossed or engraved on stamped paper."
14. While ... Registration
and Controller of Stamps & Ors. 2025 (2) SCC 201, it was observed that
the expression "stamps spoiled" is not expressly defined
years
2011 and 2012 which were spoiled and for seeking
allowance for the said spoiled stamps, the petitioner
did not apply within six months from ... total amount of stamps as
aforesaid, stamps of Rs.99,200/- were purchased and
franked on 12.12.2011, whereas the stamps for amount
