Section 12(3) in The Punjab Passengers and Goods Taxation Rules, 1952
(3)The application shall be entered in the register in form PTT 13. The clerk concerned shall examine the application in order to see that -(a)the application is in the proper form.(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 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 Assessing Authority through the head clerk with the objection recorded on it.If the clerk finds that 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 PTT 13, after completing columns 1 to 11. He shall also prepare and submit with case a refund renewal statement in form PTT 13/PTT, 14 or 15/16 and enter (both in words and figures) the amount of the refund of the fresh stamps admissible.
