When an application is made for the payment under Chapter V of the Act, of an allowance in respect of a stamp which has been spoiled or misused or for which the applicant has no immediate use, or on the renewal of a debenture, and an order is passed by the Collector sanctioning the allowance or calling for further evidence in support of the application, then, if the amount of the allowance or the stamp given in lieu thereof is not taken or if the further evidence required is not furnished, as the case may be, by the applicant within one year of the date of such order the application shall be struck off, and the spoiled or misused stamp (if any) sent to the Superintendent of stamps or other officer appointed in this behalf by the State Government for destruction.
22. Mode of cancelling original debenture on refund under section 55 —
(1) When the Collector makes a refund under section 55, he shall cancel the original debenture by writing on or across it the word "cancelled" and his usual signature with the date thereof.
(2) When a refund is granted, the Collector shall then and there punch the stamps in such a way that it cannot be presented again. In case of refund of e-stamp, deactivation of the e-stamp shall be done through, the ESS.