- In all cases the order of refund or renewal, with the reason thereof, must be recorded with his own hand by the officer sanctioning such refund or renewal. The stamps, for which the allowance is claimed, shall be destroyed by the officer sanctioning the refund or renewal, if such authority has been delegated to him. In other case he shall-(i)in the case of impressed stamps, write the original order or a certified copy of it on the stamp for which the allowance is claimed, or(ii)in the case of adhesive stamps, record such an order or a copy thereof on a separate sheet of paper. The stamps shall then be punched and marked- in such a way that they cannot be used again and forwarded to the Superintendent of Stamps for destruction.
