54.
| (1) The Commissioner-General may, on a written application made to him within the period specified in subsection (2) and upon being satisfied as to the facts, make an allowance for unused or spoiled stamps In the following instances:
| | (a) where a stamp has, been inadvertently or undersigned spoiled and rendered unfit for the purpose for which it was intended to be used ; | | |
| | (b) where a stamp has been affixed to an instrument which is incomplete or which is not executed or is void or has lay reason of a mistake been found unfit for the purpose intended; or | | |
| | (c) where a stamp of the wrong description or value has been inadvertently or undersigned affixed to an instrument subsequently replaced by a duly stamp ed instrument; or | | |
| | (d) where a stamp has been used for a bill of exchange, cheque or promissory note which has not been made of in any manner whatsoever. | | |
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| (2) The application for an allowance under subsection (1) shall be made within one year of the date of purchase of the unused or spoiled stamps. |
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| (3) The Commissioner-General may on an application for an allowance under subsection (1) either give to the applicant other stamps of the same description and value or the value of the stamps in money, and where he does, the latter, he shall deduct five cents for each rupee or fraction of a rupee. |
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Sri Lanka Consolidated Acts