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State of Punjab - Section

Section 15 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934

15.

The application shall be entered in the register in Form No. SR. 1. The clerk concerned shall examine the application, and if he finds that it 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 to the applicant after obtaining the orders of the Collector through the Office Superintendent with the objection recorded on it.If the papers are complete, he shall examine them with reference to the following requirements :-
Spoiled impressed stamps ... Section 49 of the Stamp Act,
Printed forms ... Section 51 of the Stamp Act,
Misused stamps ... Section 52 of the Stamp Act,
Stamps not required for use ... Section 54 of the Stamp Act,
Stamped Debentures ... Section 55 of the Stamp Act,
Court-fees stamps ...[Punjab Government notification No. 4986-E & S., datedthe 14th August, 1934,] [See Appendix A to Part III of Punjab Stamp Manual, 1934.]
and to the further requirements specified in paragraph [20.12] [Substituted by correction slip No 107, dated 27th September, 1937.] of the Book of Financial Powers.The following instructions embody the provisions of Section 54 of the Stamp Act, and are the rules of the State Government under Section 49 of the Stamp Act. They are to be read with the particular requirements of the authorities above quoted. The clerk concerned shall see that -
(i)the application is within time and in the proper form;
(ii)the stamps are genuine;
(iii)the stamps bear the endorsement of the stamp vendor in the name of the applicant or the person on whose behalf the authorised agent claims refund or renewal. But when the applicant claims to be the heir or successor of the deceased in whose name stamp was originally endorsed, the applicant shall produce a certificate of succession or proof of succession;
(iv)no marks of cancellation have been erased;
(v)in the case of every stamp tendered as not required for use under Section 54 of the Stamp Act, and in other cases, if the value of the stamped tendered for refund or renewal is Rs. 100 or above, the actual purchase of the stamps is verified from the register of -
(a)the stamp vendor concerned through the excise inspector or sub-inspector in charge of the district; or
(b)ex officio stamp vendor as the case may be.
If under the rules, the competent authority to sanction the refund or renewal is the Collector, the clerk concerned shall, after carefully examining the ground 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 SR.-1 after completing columns 1- 11. He shall also prepare and submit with the case refund/renewal statement in form SR2/SR4 and enter (both in words and figures) the amount of the refund after deducting [ten paise] [Substituted by Punjab Government notification No. G.S.R. 55/C.A. 2/1899/S. 49/Amd.(1)/68, dated the 28th March, 1968.] in the rupee where this is necessary or of the fresh stamps admissible. The deductions must be calculated on each stamp for which the allowance is claimed, not on the aggregate value of the stamps presented for refund at any one time. Thus, the deduction to be made in regard to four stamps of the value of [fifty paise] [Substituted by Punjab Government notification No. G.S.R. 55/C.A. 2/1899/S. 49/Amd.(1)/68, dated the 28th March, 1968.] each (or total of two rupees) would be [forty paise] [Substituted by Punjab Government notification No. G.S.R. 55/C.A. 2/1899/S. 49/Amd.(1)/68, dated the 28th March, 1968.] (one anna on each) and not [twenty paise] [Substituted by Punjab Government notification No. G.S.R. 55/C.A. 2/1899/S. 49/Amd.(1)/68, dated the 28th March, 1968.] only. Where, however, two or more impressed sheets or labels are used to denote the stamp duty on a single instrument, they should, for the purpose of calculating the deduction, be treated as a single stamp.If the competent authority to sanction the refund or renewal is the Commissioner or the Chief Controlling Revenue authority, the procedure laid down in Rule 22 shall be followed.