Section 2(a) in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
(a)"Collector" includes an officer other than the Financial Commissioner or the Commissioner who can, under the delegations contained in paragraph [20.12] [Substituted by correction slip No. 99, dated 27th September, 1937.] of the Book of Financial Powers, sanction the grant of refund or renewal ;
