State Act
Section 51. Allowance for spoiled or misused stamps how to be made.
3[51. Allowance for spoiled or misused stamps how to be made.— In any case in which allowance is made for spoiled stamps under section 47, or misused stamps under section 50, or in respect of printed forms no longer required under section 49, the Collector may give, in lieu thereof,— (a) the same value in money, deducting 4[there from such amount as may be prescribed by rules made in this behalf by the State Government]; or (b) if the applicant so requires, other stamps of the same description and value; or (c) if the applicant so requires, stamps of any other description of the same amount in value: Provided that, in the cases covered by clauses (b) and (c) a stationery charge as may be prescribed by rules made by the State Government, shall also be recovered in respect of spoiled or misused stamp papers, surrendered.]