Allowance for spoiled or misused stamps how to be made

In any case in which allowance is made for spoiled or misused stamps, the Deputy Commissioner may, after deducting twenty paise for each rupee or a fraction thereof, give in lieu thereof,- (a) other stamps of the same description ; or (b) if required and if he thinks fit, stamps of any, other description; or (c) at his discretion the value in money equal to the discounted value.]1 1. Substituted by Act 6 of 1999 w.e.f. 1.4.1999.

1. (a) other stamps of the same description ; or
2. (b) if required and if he thinks fit, stamps of any, other description; or
3. (c) at his discretion the value in money equal to the discounted value.]1

¹ Substituted by Act 6 of 1999 w.e.f. 1.4.1999.