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 be of the same amount in value; or
(c) at his discretion, the same value in money deducting ten paise
(a) other stamps of the same description and value; or
(b) if required and he thinks fit, stamps of any other description to be of the same amount in value; or
(c) at his discretion, the same value in money deducting ten paise
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More sections of this act
Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Instrument chargeable with dutySection 4 · Payment of stamp duty in cashSection 5 · Several instruments used in single transaction of sale, mortgage, agreement or any other document (memorandum etc.) relating to the deposit of title deeds or settlementSection 6 · Instrument relating to several distinct mattersSection 7 · Instruments coming within several descriptions in the ScheduleSection 8 · Payment of duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original documentIndia Code, Government of India. Text fetched 24 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.