Deduction to be made.

2[81. Deduction to be made.- (1) Where allowance is made in this Act for damaged or spoiled stamps, the Collector may, on application of the person concerned, after satisfying about the genuineness of the damaged or spoiled stamps produced, arrange to give 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. (2) Where the Court orders refund of fees to any person, the Court may, on the application of the person concerned, arrange for payment to him of the amount ordered to be refunded. (3) Notwithstanding anything contained in sub-section (1) or sub-section (2), in all cases where payment thereunder is made in cash, a deduction shall be made of seven paise for each rupee or fraction thereof: Provided that no such deduction shall be made where refund is claimed in respect of any fee paid in pursuance of an order of Court which has been varied or reversed in appeal.]