Section 19 in The Punjab Entertainments Duty Rules, 1956
19. Refund of value of unused stamps or removal of damaged or spoiled stamps.
(1)The proprietor of an entertainment may at any time return to the Collector any unused stamps in his possession and shall be entitled to claim refund to their value, subject to a deduction of [two paisa] [See Legislative Supplement Part III dated the 2nd December, 1960.] for each rupee or a fraction of rupees of the total value of the stamps returned.(2)When any stamps purchased for use under the Act have been damaged or spoiled, the purchaser may apply in writing to the Collector who on being satisfied that they have not been wilfully damaged or spoiled may give in lieu thereof -(a)other stamps of the same description and value; or(b)if required and if he thinks fit, stamps of any other description to the same amount in value; or(c)the same value in money deducting [six paisa] [ See Legislative Supplement Part III, dated 22nd December, 1960.] for each rupee or fraction of a rupee of the total value of the stamps returned.(3)Application for grant of refund or renewal of stamps shall be made personally or by registered post or through an agent appointed by a duly attested power of attorney to the Collector of the district where they were purchased and shall furnish the following information:-(a)Full name, surname (if any), and residence of an applicant and the name of the firm, if any, on whose behalf application is made:(b)Description and the number of the stamps;(c)Total value;(d)Date of purchase of stamps;(e)The place from where the stamps were purchased;(f)Manner in which stamps were spoiled or rendered unfit for use;(g)Whether the application is for refund or renewal;(h)Date of application.(4)Application for refund or renewal shall be received and promptly dealt with in the English Office of the Collector under the supervision of the Officer Superintendent.(5)The application shall be entered in the register in form P.E.D. 9. The Clerk concerned shall examine the application in order to see that -(a)the application is in the proper forms.(b)the stamps are genuine,(c)if the value of the stamps tendered for refund or renewal is Rs. 100 or above, the actual purchase of the stamps is verified from the register of the person authorised to sell stamps.If the Clerk concerned finds that the application is incomplete or the stamps, for which a refund is claimed or which are required to be renewed, are not enclosed with it, it shall be returned promptly to the applicant after obtaining the orders of the Collector through the Office Superintendent with the objection recorded on it.If the Clerk concerned finds that the application is in order and the papers are complete, he shall, after carefully examining the grounds of the application, record a note whether he considers the claim to be admissible, and if so, he shall submit the case along with the register in form P.E.D. 9 after completing column 1 to 11. He shall also prepare and submit with the case a refund/renewal statement in form P.E.D. 10 or 11/P.E.D. 12 and enter (both in words and figures) the amount of refund, after deducting [six paisa] [See Legislative Supplement Part III dated the 2nd December, 1960.] in the rupee where this is necessary or of the fresh stamps admissible.(6)The Office Superintendent shall carefully check the application and the relevant papers submitted to him and satisfy himself that the various checks prescribed for examining the application and instruction for filling up the register and the refund/renewal statement, referred to in sub-rule (5) above have been duly observed. He shall also see that the rules and orders in this behalf contained in other relevant Manuals, Codes or Acts and other orders issued from time to time are strictly complied with.He shall then record his opinion as to the admissibility of the claim, and if he finds the claim to be in order, he will sign the refund/renewal statement and fill up columns 12 to 15 of the register, and then submit the case with relevant papers to the Collector.(7)The Collector shall satisfy himself that the claim is admissible. He may require the applicant to make an oral deposition on oath or solemn affirmation or to file an affidavit setting forth the circumstances in 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 refund/stamps to be granted/issued 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 have the stamps burnt in his presence and record the following certificate on the file:-"Stamps of the value of Rs. ------- (both in words and figures) burnt in my presence.CollectorDated____________ District___________If the stamps received are in good condition and fit for reissue, they, shall not be burnt, but sent to the Treasury Officer with a memo in duplicate in form P.E.D. 13.The Collector shall then sign the refund/renewal statement and fill up columns 16 and 17 of the register, and return the case to the Superintendent.(8)The Superintendent shall then arrange to hand over in his presence the refund or renewal statement to the applicant or his agent taking his 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 article 198(c) of the Civil Account Code, Volume I.(9)If the Collector decides that the refund/renewal is not admissible, he shall record his reasons for refusal and return the papers to the Office Superintendent. The latter shall return the application with stamps to the applicant in the manner laid down in sub-rule (8) above.If the Collector calls for further evidence in support of the application a memo shall be isued to the applicant giving full particulars of the documents required to be furnished.(10)After an order has been passed by the Collector sanctioning the claim, or calling for further evidence in support of the application, if the refund/renewal statement is not taken or further evidence required is not furnished by the applicant within one year (or 3 years in case the claim exceeds Rs. 5 in value) of the date of such order the application with stamps and refund/renewal statement shall be destroyed under the orders and in the presence of the Collector, and the fact noted in column 21 of the register in form P.E.D. 9.
