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 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).