Amendment status not verified — confirm the current text below against the official source.
Allowance for spoiled stamps.—Subject to such rules as may be made by the State Government as to the evidence to be required, or the enquiry to be made, the Collector may, on applicati i ication made within the period prescribed in section 50, and if he is satisfied as to the facts, make { allowance for impressed stamps Spoiled in the cases hereinafter mentioned, namely:— (a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated or by error in writring or any other means render ed unfit or the purpose intended before any instrument written thereon is execute d by any person: (b) the stamp on any document which is written out wholly or in part but which is not signed or executed by any party thereto: (c) in the case of bills of exchange payable otherwise than on demand or promissory notes — _ (2) the stamp on any promissory note signed by or on behalf of the maker poe has not been made use of in any manner whatever or delivered out of his hands; . (3) the stamp used cr intended to be used for any such bill of exchange or promissory notes signed by, or on behalf of, the drawer thereof, but which from any omission or error has been spoiled or rendered useless, although the same, being a bill of exchange, may have been presented for acce : ceptance or accepted or endorsed, or, being & promissory note, may have been delivered to the Provided that anether completed and duly stamped bill of exchange or promissory ricte is produced identical in every particular, except in the @ Is In ev correction of such omission Or error as aforesaid, with the spoiled bill or note: (d) the stamp used for an instrument executed by (1) has been afterwards found to be absolute