Section 53

Allowance for spoiled or misused stamps how to be made.

The Indian Stamp Act, 1899

  • Act 2 of 1899
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to Stamps,

All sections
    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 1[ten naye paise] for each rupee or fraction of a rupee.

Notes

1. Subs. by Act 19 of 1958, s. 8, for "one anna" (w.e.f. 1-10-1958).

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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