Section 23 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
23.
If the claim for refund/renewal requires the sanction of the Chief Controlling Revenue Authority or Government, the Commissioner shall address the Assistant Secretary to the Financial Commissioner, and also forward to that officer the stamps (if any) tendered by the applicant.The Financial Commissioner shall, if he is satisfied that the claim is admissible under paragraph [20.12] [Substituted by correction slip No. 102, dated 27th September, 1937.] of the Book of Financial Powers, pass orders for the grant or refund or renewal, and the Assistant Secretary to the Financial Commissioners shall personally destroy the stamps and communicate the orders to the Commissioner and the Deputy Commissioner concerned and also endorse a copy thereof to the Accountant-General.Similarly when the claim for refund or renewal requires the sanction of Government, the Financial Commissioner shall refer the matter to the State Government, and the orders of Government shall be communicated to the Commissioner of the division and the Accountant-General over the signature of the Secretary or Assistant Secretary to Government, Punjab, in the Revenue Department. In this case also the stamps shall be destroyed by the Assistant Secretary to the Financial Commissioners.In case the Financial Commissioner or the State Government decides that the refund or renewal is not admissible, the original stamps shall be destroyed by the Assistant Secretary to the Financial Commissioners and the orders of rejection communicated to the Commissioner and the Deputy Commissioner concerned.On receipt of orders from Government or the Financial Commissioners, as the case may be, the Collector shall inform the applicant of the decision, and in case the refund or renewal has been sanctioned he shall also prepare the necessary voucher in form S.R. 2 or S.R. 4, as the case may be, and deliver the same to the applicant or his duly authorised agent, who shall acknowledge its receipt in column 18 of the register.
