Section 12(7) in The Punjab Passengers and Goods Taxation Rules, 1952
(7)If the Assessing Authority decides that the refund/renewal is not admissible, he shall record his reasons for refusal, intimate the owner accordingly and return the stamps to the applicants in the manner laid down in sub-rule (6) above. If the Assessing Authority calls for further evidence in support of the application a memorandum shall be issued to the applicant giving full particulars of the documents required to be furnished.
