GSA 51 — Allowance for spoiled stamps and stamps now required to be made.

Gujarat Stamp Act, 1958

Statutory text

In any case in which allowance is made for spoiled stamps under section 47, or misused stamps under section 50, or in respect of printed forms no longer required under section 49, the Collector may give, in lieu thereof,—

(a) the same value in money, deducting [therefor m such amount as may be prescribed by rules made in this behalf by the State Government]; or

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