# The Indian Stamp Act, 1899, Section 53: Allowance for spoiled or misused stamps how to be made

- Act: The Indian Stamp Act, 1899 (Act 2 of 1899)
- In force from: 1899-07-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/stamp-act/section/53/

## Text

In any case in which allowance is made for spoiled or misused stamps, the Collector may give in lieu thereof-- (a) other stamps of the same description and value; or (b) if required and he thinks fit, stamps of any other description to the same amount in value; or (c) at his discretion, the same value in money, deducting 1[ten naye paise] for each rupee or fraction of a rupee.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.