1976
(s. 7 contd.)
No. 35 of 1911. STAMP DUTIES MANAGEMENT.
(6) the stamp on any bill of exchange or promissory note which from any omission or error has been spoiled or rendered useless, although the same, being a bill of exchange, may have been accepted or indorsed or, being a promissory note, may have been delivered to the payee: Provided that another completed and duly stamped bill of exchange or promissory note is produced identical in every particular, except in the correction of the error or omission, with the spoiled bill or note;
(7) the stamp used for any of the following instruments executed,
(a) by any party thereto, but afterwards found to be absolutely void from the beginning;
(b) by any party thereto, but afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended;
(c) by any party thereto which has not been made use of for any purpose whatever, and which by reason of the inability or refusal of some necessary party to sign the same or to complete the transaction according to the instrument, is incomplete and insufficient for the purpose for which it was intended;
(d) by any party thereto, which by reason of the refusal of any person to act under the same, or for want of enrolment or registration within the time required by law, fails of its intended purpose or becomes void;
(e) by any party thereto which is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped, or which becomes useless in consequence of the transaction intended to be thereby effected being effected by some other instrument duly stamped:
Provided as follows:-
(1) that the application for relief is made within six months after the stamp has been spoiled or become useless, or in the case of an executed instrument 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 or within such further time as the Collector may prescribe in the case of any instrument sent abroad for