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State of Punjab - Section

Section 17 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934

17.

The Collector shall satisfy himself that the claim is admissible. He may require the applicant to make an oral deposition on oath or affirmation or to file an affidavit setting forth the circumstances under 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| refundfresh stamps| to be| grantedissued| 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 tear off the right-hand top corner of each stamp, punch the head of the figure and record on it the following with a large rubber stamp :-"Cancelled.refund/renewal sanctioned on ________________________Signature of the Collector,---------District"(It is essential that each stamp where there are more than one shall be torn, punched and stamped individually in the above manner.)He will then sign the refund/renewal statement and fill up columns 16 and 17 of the register, and then return the case to the Superintendent.Note. - Pending their destruction under Rule 26, the cancelled stamps shall be kept securely locked in the custody of the Refund Clerk.