Section 25Part 0 —
Allowance for spoiled, etc., stamps
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The Commissioner may, in proper cases, and subject to such terms, including the making by any person of a declaration on oath or affirmation, make refund to any person in respect of stamps which have inadvertently been spoiled, obliterated or otherwise rendered unfit for the purpose for which they were issued under this Law or in any other case in respect of which he considers in his discretion it is just to make such a refund.