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, deduction 1[fifteen paise] for each rupee or fraction of a rupee.
(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, deduction 1[fifteen paise] for each rupee or fraction of a rupee.
1. Substituted for “two annas” by Act VI of 1958.