Section 9 in The Punjab Stamp Losses and Defalcations Rules, 1935
9.
The Financial Commissioner may, if satisfied that the loss of stamps does not disclose any serious negligence on the part of some individual Government servant or servants for some defect in the system which required the orders of higher authority, pass orders, under paragraph 20.19 of the Book of Financial Powers, for the writing off the loss up to a limit of Rs. 250 in face value in each individual case.
