34. Procedure for Refund or Allowances of 'spoiled' or 'misused' or 'not required for use', e-Stamp Certificate.
(1)The application for refund or allowances of 'spoiled' or 'misused' or 'not required for use', e-Stamp Certificate shall be made to the Collector within the stipulated period in accordance with Chapter V of the Act. The application shall be accompanied with the original 'spoiled' or 'misused' or 'not required for use', e-Stamp Certificate.(2)The Collector after verification, by accessing the relevant website of the Central Record Keeping Agency, shall cancel and lock the verified e-Stamp Certificate, endorse the fact of cancellation and shall mark "Cancelled" on the original e-Stamp Certificate with their signature and seal and refund the amount in accordance with Chapter V of the Act for such e-Stamp Certificate.(3)The Collector shall maintain a record of cancelled e-Stamp Certificates in its office and original cancelled e-Stamp Certificate shall be kept for office record in a guard file. The report of the same shall be sent to the Chief Controlling Authority in the first week of every month.(4)The refund, if allowed under sub-rule (2), shall be made by the Collector by means of refund voucher or cheque drawn in favour of the person, in whose name the e-Stamp Certificate was issued.
