Allowance for misused stamps

(a) When any person has inadvertently used for an instrument chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules made under this Act, or a stamp of greater value than was necessary or has inadvertently used any stamp for an instrument not chargeable with any duty; or

1. (b) when any stamp used for an instrument has been inadvertently rendered useless under section 15, owing to such instrument having been written in contravention of the provisions of section 13; the 1[Deputy Commissioner]1 may, on application made within 2[one year]2 after the date of the instrument, or, if it is not dated, within 2[one year]2 after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if chargeable with duty being re-stamped with the proper duty, cancel and allow as spoiled the stamp so misused or rendered useless.

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962.

² Substituted by Act 6 of 1999 w.e.f. 1.4.1999.