Amendment status not verified — confirm the current text below against the official source.
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.