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, deduction 1 [fifteen paise] for each rupee or fraction of a rupee.