Section 2 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
2.
In these rules, unless a different intention appears from the subject or context,-(a)"Collector" includes an officer other than the Financial Commissioner or the Commissioner who can, under the delegations contained in paragraph [20.12] [Substituted by correction slip No. 99, dated 27th September, 1937.] of the Book of Financial Powers, sanction the grant of refund or renewal ;(b)"Stamp" means as the case may be -(i)a stamp intended to be used under the Indian Stamp Act, 1899, and includes both adhesive stamps and impressed stamp, as the case may be;(ii)a stamp intended to be used under the Court-Fees Act, 1870, and includes both adhesive stamps and impressed stamps ;(c)"damaged spoiled stamps" means and includes the following :-(i)a stamp or (in the case of an impressed stamp) the paper on which it is impressed which has been so damaged, spoiled or obliterated as to render it permanently unfit for use, whether the said paper has been written upon or not; provided that such stamp or paper has not in fact been used for the purpose for which it was intended, and has not been cancelled under the provisions of Section 30 of the Court-Fees Act, 1870.(ii)subject to the same proviso, stamped paper which has become unserviceable owing to some material error or irregularity in the writing or form of the document inscribed on the paper;(iii)a stamp which before being used is found not to be required owing to the purpose for which it was procured having been effected by some other document;(iv)a stamp of any particular kind of which the use has been prohibited or ordered to be discontinued by competent authority :(d)"renewal" means the exchange, in the manner provided in these rules of damaged or spoiled stamp or a stamp not required for immediate use, for a fresh stamp of equal value and a similar kind : and(e)"refund" means repayment of the value of a stamp in money with or without a deduction and includes "allowance."A. Disposal of obsolete, unserviceable and spoilt stamps that form part of the stock of stamps in a local or branch depot.
