Section - 30. Cancellation of stamp.
No document requiring a stamp under this Act shall be filed or acted upon in any proceeding in any Court or office until the stamp has been cancelled. Such officer as the Court or the head of the office may from time to time appoint shall, on receiving any such document, forthwith effect such cancellation by punching out [74][the crescent and star] so as to leave the amount designated on the stamp untouched, and the part
removed by punching shall be burnt or otherwise destroyed:[75][Provided that if any document bearing a court-fee stamp of a design current in British India immediately before the fifteenth day of August, 1947 and still current in Pakistan is presented to the proper officer, he shall forthwith effect the cancellation by punching out the figure-head so as to leave the amount designated untouched.]
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