53. 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; 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 nayepaise] for each rupee or
fraction of a rupee.
