Deduction to be made

("Deduction to be made") #[75. Deduction to be made:

1. (1) Where allowance is made in this Act for damaged or spoiled stamps, the Deputy Commissioner may, on the application of the person concerned and on production of the damaged or spoiled stamps and after satisfying himself about their genuineness pay to him in lieu thereof, the same amount or value in stamps of the same or any other description or, if the applicant so desires, the same amount or value in money: Provided that in all cases where money is paid in cash a deduction shall be made of ten paise for each rupee or fraction thereof.
2. (2) Where fee already paid or any portion thereof is directed to be refunded to any person by an order of a court, the court shall pay him by cheque on the local treasury the amount of fee so ordered to be refunded after deducting a sum of ten paise for each rupee or fraction thereof: Provided that where the amount refundable is five hundred rupees or more the cheque shall be crossed with the words "Account Payee only".
3. (3) No such deduction shall, however, be made where refund is claimed in respect of any fee paid in pursuance of an order of a court which has been varied or reversed in appeal.
4. (4) A statement of the amount refunded under sub-section
5. (2) shall be sent by the court to the Deputy Commissioner concerned at the end of every month in such form as may be prescribed.]