Section 9B in The Punjab Passengers and Goods Taxation Rules, 1952
9B. Purchase of stamps.
- No person shall purchase any stamps except from the Collector of the district in which the motor vehicle, in respect of which the stamps are to be purchased, is registered, or from any person holding a license in Form PSR-I under the Punjab Stamps Rules, 1934, and duly authorised by the Collector to sell such stamps provided that -(i)nothing in this rule shall apply to any person purchasing such a stamp affixed to a ticket for the purpose of travelling in a public service vehicle; and(ii)When the ownership of a motor vehicle changes hands, it should be lawful for the new owner after giving notice to the Excise and Taxation Officer of the district in which the motor vehicle is registered to purchase from the former owner the stock of unused stamps in his possession.[10. Defacement and destruction of stamps. - (1) In cases where tax is paid by stamps, the stamps shall be affixed on the ticket prescribed under Rule 7, across the line of perforation in one direction only, so that the denomination of each stamp is easily readable i.e. they do not overlap each other. The stamp shall not also be affixed in an inverted position. The stamps shall be defaced by tearing the ticket into two portion across the perforation in such a manner that each portion shall show the value of the stamp. The foil portion of ticket shall be given to the Passenger who shall retain it till the termination of the journey. The counterfoil portion shall be retained by the owner till a period of four years expires after the close of the year during which a ticket is issued :Provided that where assessment proceedings have been initiated by the Assessing Authority, the counterfoils portion shall be retained by the owner till the assessment is finalised or till the period of four years after the close of the year during which a ticket was issued, whichever is later.(2)Where the State Government allows the use of tickets, otherwise than in form PTT-4 it may by order in writing, prescribe separate manner in which stamp shall be defaced.(3)In case where the tax is paid by stamps, the stamp shall be affixed on the receipt prescribed under Rule 8 across the first line of perforation between the fixed counterfoil and the immediately adjoining portion of the receipt. It shall be defaced by tearing the last three portions of the receipt from the fixed counterfoils across the first line of the perforation in such a manner that half of it is retained on the fixed counterfoils while the other half on that portion of the first foil which is to be retained by the driver and the two portion shall show the value of the stamps affixed. The Driver shall keep the first of the receipt with him, as also the second foil which may be collected from him by the inspecting officer at any time. The third foil shall be handed over to the consigner.] [Substituted vide Haryana Government Notification No. GSR 35/PA.16/52/S.22/Amd.(1)/78, dated 24th March, 1978.]
