Section 19(5) in The Punjab Entertainments Duty Rules, 1956
(5)The application shall be entered in the register in form P.E.D. 9. The Clerk concerned shall examine the application in order to see that -(a)the application is in the proper forms.(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 concerned 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 Collector through the Office Superintendent with the objection recorded on it.If the Clerk concerned finds that the 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 P.E.D. 9 after completing column 1 to 11. He shall also prepare and submit with the case a refund/renewal statement in form P.E.D. 10 or 11/P.E.D. 12 and enter (both in words and figures) the amount of refund, after deducting [six paisa] [See Legislative Supplement Part III dated the 2nd December, 1960.] in the rupee where this is necessary or of the fresh stamps admissible.
