Section 10 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
10.
Orders conveying sanction to the writing, off of losses under these rules shall be communicated to the Accountant-General, Punjab, as follows :(a)if the order is issued by the Financial Commissioners, by the Assistant Secretary to Financial Commissioners;(b)if the order is issued by the State Government, under the endorsement of the Assistant Secretary to Government, Punjab, in the Revenue Department or the Deputy Secretary to Government, Punjab, in the Finance Department, according as the order issued by the State Government in the Administrative or the Finance Department.B. Disposal of stamp that have been cancelled on payment of a refund or on renewal.
