Section 12 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
12.
Applications for refund of the value or renewal of stamps presented to a Collector do not require to be stamped [vide entry No. 1 of the table of reduction and remissions published with Punjab Government notification No. 10495-Judl., dated the 27th March, 1922.] [Reproduced in Chapter 1 of Part II-C of No. 100, dated 27th September, 1937 and on page 695 ante.]
