9
In forceDisposal of spoiled or unused stamps
9 Disposal of spoiled or unused stamps
After the grant of an application for allowance for any spoiled or unused stamp or stamped material, the Commissioner must—
(a)
cancel and retain or destroy the stamp or stamped material;
or
(b)
at his or her discretion, in the case of a spoiled stamp affixed to an instrument, cancel or remove the spoiled stamp and return the instrument to the applicant.
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