Section 4 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
4. [ [Rule 4 substituted by Punjab Government notification No. 1188-Stamps-53/801, dated 7th April, 1953.]
The Commissioner shall, if he is satisfied that the explanation is adequate pass orders for the writing off of the value of such stamps up to a limit of Rs. 500 in each individual case, and the Superintendent of the office of the Commissioner shall personally destroy the stamps.]
