ADVOKS GLOBAL · KENYA
Stamp Duty Act
101. Allowance for spoiled or misused stamps, how to be made
Edition: 2026-07-01 · In force
101. Allowance for spoiled or misused stamps, how to be made
In any case in which allowance is made for spoiled or misused stamps, the collector may give in lieu thereof—(a)other stamps of the same description and value; or(b)if required, and he thinks fit, stamps of any other description to the same amount in value; or(c)at his discretion, the value in money of the spoiled or misused stamps less five cents for each shilling or fractional part of a shilling, or paper bearing impressed stamps to the value of the spoiled or misused stamps less twenty-five cents for each shilling or fractional part of a shilling.