Stamp Act 1949 · Updated to 1 Jan 2026 · Part VIII · Allowance for Spoiled Stamps
58. Allowance for misused stamps
Feedback & supportWhen any person has inadvertently used for an instrument liable to duty a stamp of greater value than was necessary, or has inadvertently used a stamp for an instrument not liable to any duty, the
Collector may, on application made within twenty-four months after the date of the instrument, or, if it is not dated, within twenty-four months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if liable to duty, being stamped with the proper duty cancel and allow as spoiled the stamp so misused.
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;