Section 223: Refund of value of court-fee paid on application
THE UTTAR PRADESH STAMP RULES 1942 (As Amended)State Rules of Uttar Pradesh · 1899
The Chief Controlling Revenue Authority when ordering a refund of excess stamp duty under Section 45 of the Stamp Act, shall, at the same time, order the payment to the applicant of an amount equal to the courtfee paid on his application for the refund.
B-Court-fee
214. Renewal of damaged or spoiled stamps.- If any person possessed of a damaged or spoiled impressed sheet, delivers up the same to the Collector for cancellation and applies for its renewal within six months after the stamp has become damaged or spoiled, the Collector may, if satisfied of the sufficiency of the grounds of the application, cancel and renew such stamp.