Amendment status not verified — confirm the current text below against the official source.
Renewal of damaged or spoiled stamps.— Where any stamps purchased for use under the Act have been damaged or spoiled, the purchaser may apply in writing to the Commissioner who on being satisfied that they have not been wilfuly damaged or spoiled may give in lieu thereof — (a) other stamps of the same denomination and value, or (b) stamps of any other denomination to the same value, or (c) at his discretion, the same value in money, deducting six naye paise, for each rupee or fraction of a rupee of such value.