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

The Stamp Act, 1977 (1920 A. D.)Union territory Act of Jammu and Kashmir · Act 40 of 1977

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

Where this provision sits

ActThe Stamp Act, 1977 (1920 A. D.)
Section53
Marginal noteAllowance for spoiled or misused stamps how to be made.
JurisdictionUnion territory of Jammu and Kashmir
StatusIn force as published by the source

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 VI of 1958. Substituted for “two annas” by Act VI of 1958.

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