- In any case in which allowance is made for spoiled 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 his discretion, the same value in money, deducting [ten naye paise] [Substituted by Act 19 of 1958, Section 8, for "one anna " (w.e.f. 1.10.1958).] for each rupee or fraction of a rupee