Indian Stamp Act, 1899

CHAPTER V

ALLOWANCES FOR STAMPS IN CERTAIN CASES

Allowance for spoiled stamps.

49. Subject to such rules as may be made by the [State Government] as to the evidence to be required, or the enquiry to be made, the Collector may, on application made with the period prescribed in section 50, and if he is satisfied as to the facts, make allowance for impressed stamps spoiled in the cases hereinafter mentioned, namely:-

(a)	-	the stamp on any paper inadvertently and undesignedly spoiled, obliterated or by error in writing or any other means rendered unfit for the purpose intended before any instrument written thereon is executed by any person;
(b)	-	the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto;
(c)	-	in the case of bills of exchange payable otherwise than on demand or promissory notes-

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