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Section 53: Allowance for spoiled or misused stamps how to be made.

The Indian Stamp Act, 1899Central Act · Act 2 of 1899

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 [ten naye paise] for each rupee or fraction of a rupee.

Where this provision sits

ActThe Indian Stamp Act, 1899
Section53
Marginal noteAllowance for spoiled or misused stamps how to be made.
JurisdictionCentral
StatusIn force as published by the source
Judgments citing it2

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 19 of 1958. . Subs. by Act 19 of 1958, s. 8, for "one anna" (w.e.f. 1-10-1958).

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