In forceUpdated to 1 Jan 2026Current version · Updated to 1 Jan 2026
Stamp Act 1949 · Updated to 1 Jan 2026 · Part VIII · Allowance for Spoiled Stamps
59. Allowance, how to be made
Feedback & supportIn any case in which allowance is made for spoiled, unused or misused stamps, the Collector shall give in lieu thereof the same value in money.
Collector
Defined · s 2
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;