Section 25 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
25.
The Stamp auditor shall audit the records and registers required to be kept under these rules at regular intervals not exceeding one year and shall report the result of his inspection to the Collector of the district.When examining the records and registers of the Refund Clerk, the Stamp auditor shall, in order to ensure that serviceable stamps received from a licensed stamp vendor have been duly deposited {||-| in the double lock of the treasury, check the entries in| refundrenewal| statement in form| S.R. 3.S.R. 4.| with the certificate of the Treasury Officer|}in form S.R. 5 and also check the entries of receipt of stamps made by the Treasury Officer in the copies of plus and minus memos, kept in treasuries.
