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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 1[ten naye paise] for each rupee or fraction of a rupee.
<span style="margin-left:15px;"></span>In any case in which allowance is made for spoiled or misused stamps, the Collector may give in lieu thereof--<br> <span style="margin-left:15px;"></span>(a) other stamps of the same description and value; or<br> <span style="margin-left:15px;"></span>(b) if required and he thinks fit, stamps of any other description to the same amount in value; or<br> <span style="margin-left:15px;"></span>(c) at his discretion, the same value in money, deducting <sup>1</sup>[ten naye paise] for each rupee or fraction of a rupee. <br>