Stamp Act, 1899 — section 52

52. Allowance for misused stamps..—(a) When any person has inadvertently used, for an instrument chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules made under this Act, or a stamp of greater value than was necessary, or has inadvertently used any stamp for an instrument not chargeable with any duty; or 1 Subs. by the Central Laws (Statute Reform) Ordinance, 1960 (Ordinance No. XXI of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955), for “the Provinces and the Capital of the Federation” which had been subs. by A.O., 1949, Arts. 3(2) and 4, for “British India”. 2 Subs, by A.O., 1961, Art. 2 and Sch., for “Chief Controlling Revenue authority” (with effect from the 23rd March, 1956). For definition, see the General Clauses Act, 1897 (Act No. X of 1897), s. 3 (9a). In the N.W.F.P., the reference to the Chief Controlling Revenue authority should be construed as a reference to the Revenue Commissioner.- See the N.W.F.P. Law and Justice Regulation, 1901 (VII of 1901), s. 6 (1)

(d). 3 Ins. by the Decentralization Act, 1914 (Act No. IV of 1914), s. 2 and Sch., Part I. 4 Ins. by the Indian Stamp (Amendment) Act, 1906 (Act No. V of 1906), s. 6. 5 Ins. by the Indian Stamp (Amdt.) Act, 1906 (Act No. V of 1906), s. 6.

(b)when any stamp used for an instrument has been inadvertently rendered useless under section 15, owing to such instrument having been written in contravention of the provisions of section 13 ; the Collector may, on application made within six months after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if chargeable with duty, being re-stamped with the proper duty, cancel and allow as spoiled the stamp so misused or rendered useless.