law: Indian Stamp Act, 1899 
  52. Allowance for misused stamps 
  (a) When any person has inadvertently used for an instrument chargeable
  
  with duty, a stamp of a description other than that prescribed for such
  
  instrument by the rules made under this Act, or a stamp of greater value than
  
  was necessary or has inadvertently used any stamp for an instrument not
  
  chargeable with any duty; or
  (b) When any stamp used for an instrument has been inadvertently
  
  rendered useless under section 15, owing to such instrument having been written
  
  in contravention of the provisions of section 13, the Collector may, on application
  
  made within six months after the date of the instrument, or, if it is not
  
  dated, within six months after the execution thereof by the person by whom it
  
  was first or alone executed, and upon the instrument, if chargeable with duty,
  
  being re-stamped with the proper duty, cancel and allow as spoiled the stamp so
  
  misused or rendered useless.