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 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,
Chapter VA — llowances For Stamps In Certain Cases
Section 52
Allowance for misused stamps
Printed from Law on Tips • The Indian Stamp Act, 1899