Section 7 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
7.
If any stamps received are found unfit for issue because of faulty manufacture, they shall be returned at once by the Deputy Commissioner direct to the Controller of Stamps, Nasik Road, for exchange. If, however, the stamps are unfit for issue because of damage due to defective packing at Nasik, the matter shall be referred to the Assistant Secretary to the Financial Commissioners, who will, if satisfied that the facts alleged are correct, have the stamps in question returned to the Controller for exchange.Note. - The Controller is not liable for damage in transit.
