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State of Haryana - Section

Section 21 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934

21.

(i)The procedure as regards applications and grant of refund and renewal in respect of stamps issued for retail sale to an authorised vendor which have not been sold by him and are taken back from him or his heirs, shall be the same as for stamps received back from the public except that, if the stamps received are in good condition and fit for re-issue, they shall not be cancelled or destroyed, but sent to the Treasury Officer with a memo, in duplicate in form S.R. 5.
(ii)The number and value of the stamps received shall be compared by the Treasury Officer with the memo. submitted, and if they are correct and the stamps are serviceable and fit for re-issue, they shall be deposited immediately in the main store under double lock; necessary entries being made in the double lock registers. The Treasury Officer shall then sign the certificate on the memo. and return one copy thereof to the Collector, the second copy being retained for record in the treasury. Necessary adjustments shall also be made by the Treasury Officer in the plus and minus memorandum submitted monthly to the Accountant-General and the Assistant Secretary to the Financial Commissioners.
(iii) On receipt of the aforesaid certificate from the Treasury Officer, the clerk concerned shall prepare the| refundrenewal
voucher in form| S.R. 3.S.R. 4.| and submit it, with the case through the Office Superintendent, to the Collector for his signature.
(iv) Before signing the| refundrenewal| voucher, the Collector shall personally satisfy himself that the stamps have actually been sent to the Treasury Officer
and that the latter's acknowledgement therefor has been duly obtained in the prescribed form No. S.R. 5. He shall also particularly see that in the case of refunds the deduction of [Ten paise] [Substituted by Punjab Government notification No. G.S.R. 55/C-A 2/1899/S. 49/Amd.(1)/68, dated the 28th March, 1968.] in the rupee or any discount allowed to the stamp vendor has been made as required by paragraph [20.12] [Substituted by Punjab Government notification No. G.S.R. 55/C-A 2/1899/S. 49/Amd.(1)/68, dated the 28th March, 1968.] of the Book of Financial Powers. The Collector shall then sign the vouchers and return it to the Office Superintendent for further action in accordance with Rule 13.