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[Cites 0, Cited by 0] [Section 28] [Entire Act]

State of Punjab - Subsection

Section 28(2) in The Punjab Stamp Rules, 1934

(2)In the case of court-fee stamps. - The purpose for which the purchaser states that the stamp is purchased, i.e. (1) value (for purposes of court-fee) and nature of the suit or appeal and (2) name of the person against whom the suit or appeal is to be instituted, together with the particulars mentioned in column 4 as in the case of purchaser.]
(i)Signature or thumb-impression of purchaser, if the purchaser consents to sign the entry, or make the impression, and if he does not consent, the reasons for his not consenting, in case the purchaser states his reasons.
(ii)When any register becomes filled up, the vendor shall deliver the same to the Collector or other officer deputed to receive the same.
(xv)The vendor shall not knowingly endorse on any impressed sheet sold the name of any person other than the actual purchaser or the person on whose behalf the stamps is being purchased, deliver any stamps sold to any person other than the person whose name is endorsed thereon as that of the purchaser. The vendor shall not also retain in his possession for more than seven days any endorsed stamp entered as sold in his register of which the vendee fails to take delivery. In case of such failure he shall, on the expiry of seven days, forward the stamp to the Collector for cancellation and refund of its value or issue of another stamp in exchange thereof.
(xvi)The vendor shall, upon the demand of the Collector, whenever required so to do, deliver up all stamps in his custody or possession of such vendor, and if such stamps have been paid for by such vendor, the value thereof, less any discount which may have been allowed at the time of the purchase thereof to such vendor shall be refunded to him.
(xvii)The vendor shall at all times have posted in a conspicuous place outside the place of vend, a sign-board bearing in English and [Punjabi] [Substituted for 'Urdu' by Punjab Notification No. G.S.R.30/C.A. 2/1899/S.74/Amd.(7)/2003, dated 25.6.2003.] characters -
(a)the name of the vendor with words "Licensed vendor" of non-judicial [-] [Words 'except revenue stamps' Inserted by Punjab Government memo No. 4621-ST 1/58/2021-22, dated 6th/12th June, 1958, omitted by Punjab Government Notification 243/C A 2/1899/S. 74/Amd. (1)/66, dated 3-10-1966.]/Court-fee stamps. He shall also have in the place of vend his license and the Acts of the Legislature and their schedules referring to the stamps sold, by him, together with these rules in English and Urdu, placed so that they can be readily seen and read by purchasers.
[Provided further that the vendor shall prominently display the stock of all the stamps and Stamp papers, denomination-wise daily at the place of his vend.] [Proviso added by Punjab Notification No. G.S.R.30/C.A.2/1899/S. 74/Amd.(7)/2003, dated 25.6.2003.]
(b)The licensee is not allowed to charge more than face value of stamps.
(xviii)The vendor shall not any time offer any objection or resistance to the inspection of his registers or the examination of his stock of stamps by any officer duly authorized by the Collector or by Government to make such inspection or examination.
(xix)The vendor shall submit to the Excise Inspector of the district, after the close of each quarter a return in the standard vernacular form No. 217. He shall also submit such other returns as may be prescribed from time to time.
(xx)The remuneration to the vendor shall be in the form of discount allowed from time to time under the orders of the local Government.
(xxi)Additional conditions applying to ex officio vendors who are also licensed to sell stamps not exceeding [Rs. 700] [See Legislative Supplement Part III dated 18.8.1972.] [in case of court fee] [Inserted by Punjab Government notification No. 5500-Stamp-55/1887, dated the 15th September, 1955.] and [Rs. 700 in case of non-judicial stamps] [See Legislative Supplement Part III dated 18.8.1972.] and to receive commission on the sale of such stamps :-
This license should be in the name of a servant or an agent who will have no authority to perform any of the treasurer's or sub-treasurer's official duties in connection with stamps. This servant or agent should -
(a)sit separately away from the treasurer or sub-treasurer and not with his principal in the treasurer's room;
(b)have no access to the store of stamps in the single or double locks;
(e)not perform any duty connected with the issue of stamps;
(f)not prepare the treasurer's or sub-treasurer's indents, nor keep the store books nor compile the monthly stamp accounts.
Note. - (1) There is, however, no objection to the stamp boxes belonging to the agents of the divisional or district contracting treasurers being kept for the night in the single lock rooms of treasuries and sub-treasuries on the understanding that Government accepts no liability in case of theft or loss.[Note. - (2) The sub-treasurer at Ferozepore Jhirka is, however, permitted as a special case, also to act as an ex officio stamp vendor.] [Added by Punjab Government notification No. 2590-St., dated 1st November, 1945.]