In any case in which allowance is made for spo1led 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 des cription to the same amount in value; or
(c) at hi<> discretion, the same value in mo11ey deducting six naya pa1se for each rupee or fraction of a rupee.
52 AlttJwarzcc for stomps 11ot rcqmrcd for usc-When any person is possessed of a stamp or <>tamps w\uch have not been ~poiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the Collector shall repay to such person the value of such stamp or stamps in money, deducting six naya paise for each rupe~: or portion of a rupee, upon such per!ion deli vering up the same to be cancelled, and proving to the Collector's satisfaction- ( a) that such stamp or stamps were pur.:hased by such person with a bouafiJc intention to use them; and
(b) that he bas paid the full price thereof; and
(c) that they were so purchased w1thin the period of six months next preceding the date on which they were so delivered:
Provided that, where the person is a licensed vendor of stamps, the Collector may, if he thinks fit, make the repayment of the sum actually paid by the vendor without any such deduc tion as aforesaid.