law: Indian Stamp Act, 1899 
  49. Allowance for spoiled stamps 
  Subject to such rules as may be made by 5[the 6[State
  
  Government]] as to the evidence to be required or, the enquiry to be made, the
  
  Collector may, on application made with the period prescribed in section 50,
  
  and if he is satisfied as to the facts, make allowance for impressed stamps
  
  spoiled in the cases hereinafter mentioned, namely,- 
  (a) the stamp on any paper inadvertently and undersigned
  
  spoiled, obliterated or by error in writing or any other means rendered unfit
  
  for the purpose intended before any instrument written thereon is executed by
  
  any person;
  (b) the stamp on any document which is written out wholly or in
  
  part, but which is not signed or executed by any party thereto;
  (c) in the case of bills of exchange 19[payable otherwise
  
  than on demand] or promissory notes- 
  (1) the stamp on 47[any such bill
  
  of exchange 48[***] signed by or on behalf of the drawer which has
  
  not been accepted or made use of in any manner whatever or delivered out of his
  
  hands for any purpose other than byway of tender for acceptance:
  PROVIDED  that the paper on which any such stamp
  
  is impressed, does not bear any signature intended as or for the acceptance of
  
  any bill of exchange 48[* * *] to be afterwards written thereon;
  (2) the stamp on any promissory note signed by
  
  or on behalf of the maker which has not been made use of in any manner whatever
  
  or delivered out of his hands;
  (3) the stamp used or intended to be used for 19[any
  
  such bill of exchange] 49[* * *] or promissory note signed by, or on
  
  behalf of, the drawer thereof, but which from any omission or error has been
  
  spoiled or rendered useless, although the same, being a bill of exchange 49[*
  
  * *] may have been presented for acceptance or accepted or endorsed, or, being
  
  a promissory note, may have been delivered to the payee: provided that another
  
  completed and duly stamped bill of exchange 49[* * *] or promissory
  
  note is produced identical in every particular except in the correction of such
  
  omission or error as aforesaid, with the spoiled bill 49[* * *] or
  
  note;
  (d) the stamp used for an instrument executed by any party
  
  thereto which- 
  (1) has been afterwards found to be absolutely
  
  void in law from the beginning;
  (2) has been afterwards found unfit, by reason
  
  of any error or mistake therein, for the purpose originally intended;
  (3) by reason of the death of any person by
  
  whom it is necessary that it should be executed, without having executed the
  
  same, or of the refusal of any such person to execute the same, cannot be
  
  completed so as to effect the intended transaction in the form proposed;
  (4) for want of the execution thereof by some
  
  material party, and his inability or refusal to sign the same, is in fact
  
  incomplete and insufficient for the purpose for which it was intended;
  (5) by reason of the refusal of any person to
  
  act under the same, or to advance any money intended to be thereby secured, or
  
  by the refusal or non-acceptance of any office thereby granted, totally fails
  
  of the intended purpose;
  (6) become useless in consequence of the
  
  transaction intended to be thereby effected being effected by some other
  
  instrument between the same parties and bearing a stamp of not less value;
  (7) is deficient is value and the transaction
  
  intended to be thereby effected has been effected by some other instrument
  
  between the same parties and bearing a stamp of not less value;
  (8) is inadvertently and undersigned spoiled,
  
  and in lieu whereof another instrument made between the same parties and for
  
  the same purpose is executed and duly stamped:
  PROVIDED  that, in the case of an executed instrument,
  
  no legal proceeding has been commenced in which the instrument could or would
  
  have been given or offered in evidence and that the instrument is given up to
  
  be cancelled.
   Explanation :The certificate of the Collector under
  
  section 32 that the full duty with which an instrument is chargeable, has been
  
  paid is an impressed stamp within the meaning of this section.