Section 12 in The Punjab Passengers and Goods Taxation Rules, 1952
12. Procedure for the refund of value of unused stamps, or renewal of damaged or spoiled stamps.
(1)Application for grant of refund or renewal of stamps shall be made personally by the registered owner or by registered post or through an agent to the Assessing Authority of the District where they were purchased and shall furnish the following information :(i)[ Full name, surname (if any), [father's name] [Substituted vide Haryana Government Notification No. GSR 91/PA.16/52/S.22/Amd.(3)/74, dated 19th July, 1974.] and residence of applicant and the name of the owner, if any, on whose behalf application is made.](ii)Description and the number of stamps.(iii)Total value.(iv)Date of purchase of stamps.(v)The place from where stamps were purchased.(vi)Manner in which stamps were spoiled, or rendered unfit for use.(vii)Whether the application is for refund or renewal.(viii)Date of application.(2)Application for refund or renewal shall be received and promptly dealt within the office of the Assessing Authority, under the supervision of the Head Clerk.(3)The application shall be entered in the register in form PTT 13. The clerk concerned shall examine the application in order to see that -(a)the application is in the proper form.(b)the stamps are genuine.(c)if the value of the stamps tendered for refund or renewal is Rs. 100/- or above, the actual purchase of the stamps is verified from the register of the person authorised to sell stamps.If the clerk finds that the application is incomplete or the stamps, for which a refund is claimed or which are required to be renewed, are not enclosed with it, it shall be returned promptly to the applicant after obtaining the orders of the Assessing Authority through the head clerk with the objection recorded on it.If the clerk finds that application is in order and the papers are complete, he shall after carefully examining the grounds of the application record a note whether he considers the claim to be admissible, and if so, he shall submit the case along with the register in form PTT 13, after completing columns 1 to 11. He shall also prepare and submit with case a refund renewal statement in form PTT 13/PTT, 14 or 15/16 and enter (both in words and figures) the amount of the refund of the fresh stamps admissible.(4)The head clerk shall carefully check the application and the relevant papers submitted to him and satisfy himself that the various check prescribed for examining the application and instructions for filling up the register and the refund/renewal statement referred to in sub-rule (3) above, have been duly observed. He shall also see that the rules and orders, in this behalf contained in other relevant Manual, Codes or Acts and other orders issued from time to time are strictly complied with. He shall then record his opinion as to the admissibility of the claim, and if he finds the claim to be in order, he will sign the refund renewal statement and fill up columns 12 to 15 of the register and then submit the case with relevant papers to the Assessing Authority.(5)The Assessing Authority shall satisfy himself that the claim is admissible. He may require the applicant to make an oral deposition on oath or solemn affirmation or to file an affidavit setting forth the circumstances in which the claim has arisen and may also, if he deems fit, call for evidence in support of such deposition or affidavit.If he is satisfied that the claim is in order in all respects he shall check the register and the refund/renewal statement with the relevant stamps and see that the amount of refund/fresh stamps to be granted/issued is correctly entered both in the register and the refund/renewal statement in such a way that no gap is left to enable the amount to be altered. He shall then have the stamps burnt in his presence and record the following certificate on the file :"Stamps of the value of Rs. ____________ (both in words and figures) burnt in my presence.________________Assessing authority________ District"Dated ______________If the stamps received are in good condition and fit for re-issue they shall not be burnt, but sent to the Treasury Officer with a memorandum in duplicate in form PTT 17.The Assessing Authority shall then sign the refund/renewal statement and fill up columns 16 and 17 of the register and return the case to the head clerk.(6)The head clerk shall then arrange to hand over in his presence the refund or renewal statement to the applicant of his or her agent taking his or her acknowledgement in column 18 of the register. He shall then set his initials in column 19 in token of his having done so.When the amount of the refund does not exceed Rs. 100/- the money may be remitted to the applicant by postal money order at his or her expense in accordance with the rules contained in the note to Article 198(c) of the Civil Account Code, Volume I.(7)If the Assessing Authority decides that the refund/renewal is not admissible, he shall record his reasons for refusal, intimate the owner accordingly and return the stamps to the applicants in the manner laid down in sub-rule (6) above. If the Assessing Authority calls for further evidence in support of the application a memorandum shall be issued to the applicant giving full particulars of the documents required to be furnished.(8)After an order has been passed by the Assessing Authority sanctioning the claim or calling for further evidence in support of the application, if the refund/renewal statement is not taken or further evidence required is not furnished by the applicant within one year (or 3 years in case the claim exceeds Rs. 5 in value) of the date of such order, the application with stamps and refund/renewal statement shall be destroyed under the order and in the presence of the Assessing Authority and the fact noted in column 21 of the register in form PTT 13.
