law: Indian Stamp Act, 1899 
  53. Allowance for spoiled or misused stamps how to be made
  
   
  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 3[ten
  
  naye paise] for each rupee or fraction of a rupee.