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Judgment
3 paragraphs · 70 words
1.
The reason for making an allowance for a spoiled stamp u/s 51 is that the stamp has become unfit for use, but in this case the stamp was not
rendered unfit for use by punching, for the Court itself engrossed upon the paper the deed for which the stamped paper was presented. We are of
opinion that the Deputy Collector was in error in treating the document as unstamped.