Section 12(6) in The Punjab Passengers and Goods Taxation Rules, 1952
(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.
