Indian Stamp Act,1899

Act No : 2

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Section : ALLOWANCE FOR SPOILED OR MISUSED STAMPS HOW TO BE MADE

SECTION 53: ALLOWANCE FOR SPOILED OR MISUSED STAMPS HOW TO BE MADE
In any case in which allowance is made for spoiled or misused stamps, the Collector may give in lieu thereof-
(a) other 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 ten naye paise for each rupee or fraction of a rupee.

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