Section 19 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
19.
If the Collector decides that the refund/renewal is not admissible, he shall record his reasons for refusal, stamp all the stamps as refused, refund/renewal and then return the papers to the office Superintendent. The latter shall return the application, with stamps, to the applicant in the manner laid down in Rule 18 above.If the Collector calls for further evidence in support of the application, a memo, shall be issued to the applicant giving full particulars of the documents required to be furnished.
