COPY.
Procedure for obtaining al- lowance.
1.
Enclosure 2.
C.O.
20040
157
Subject to such regulations as the Collector
of Stamp Revenue may think proper to make, and to the production of such evidence by statutory declaration or otherwise as the Collector may require, allowance is to be made by the Collector for Stamps spoiled in the cases hereinafter mentioned (that is to say):-
(1.) The stamp on any material inadvertently and
undesignedly spoiled, obliterated, or
by any means rendered unfit for the purpose intended, before the material bears the signature of any person or any instrument written thereon is executed by any party:
(2.) The stamp on any bill of exchange 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 by way of tender for acceptance.
(3.) 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:
(4.) The stamp on any bill of exchange or pro-
missory note which from any omission or error has been spoiled or rendered useless, although the same, being a bill of exchange, may have been accept- ed 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:
(5.) The stamp used for any of the following
instruments that is to say:-
(a) An instrument executed by any
party thereto, but afterwards found to be absolutely void from the beginning:
(b)