Allowance for spoiled or misused stamps how to be made
Section 53 of the Indian Stamp Act, 1899 deals with allowance for spoiled or misused stamps how to be made. 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; The Act came into force on 01 Jul 1899.
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.
Section 53, The Indian Stamp Act, 1899 (Act 2 of 1899).
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 53
What does Section 53 of the Indian Stamp Act deal with?
Section 53 of the Indian Stamp Act is headed "Allowance for spoiled or misused stamps how to be made". 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;
How do I find court cases under Section 53 of the Indian Stamp Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Stamp Act 53, section 53 Stamp Act, section 53 of the Indian Stamp Act. People searching for it also type article 53 of indian stamp act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 53 of the Indian Stamp Act, and has it changed?
One instrument names it without being made under it, most recently Notification under The Indian Stamp Act, 1899 in Year 2016 (2016).
When did Section 53 of the Indian Stamp Act come into force?
Section 53 of the Indian Stamp Act, cited as Stamp Act 53, came into force on 01 Jul 1899, having been enacted on 27 Jan 1899. It is in force as at the date shown on this page.
Other sections of this Act
- 47. Power of payer to stamp bills, and promissory notes received by him unstamped4923 words
- 2. Definitions3110 words
- 3. Instruments chargeable with duty1916 words
- 10. Duties how to be paid1187 words
- 28. Direction as to duty in case of certain conveyances961 words
- 73. Books, etc., to be open to inspection932 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.