Section 50
Allow·711ce for ,f,zmt!:-(a) When any person has advertently useu for an instrument chargeable with duty, a stamp of a descnption other than that prescnbed 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
50. Allow·711ce for ,f,zmt!:-(a) When any person has advertently useu for an instrument chargeable with duty, a stamp of a descnption other than that prescnbed 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
(b) When any stamp used for an instrument has been inadvertently rendered useless under section 15, owing to such instrument having been wntten in contravention of the visions of section 13;
The Collector may, on application made within six months after the date of the instrument, or if it is not datc>d, 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 restamped with the proper du1y, canw eel and allow as spoiled the stamp so misused or rendered useless.
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ALtowaucefor or lzow lobe m z,lc.-In any case in which allowance is made for spo1led 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 hi<> discretion, the same value in mo11ey deducting six naya pa1se for each rupee or fraction of a rupee.