Section 11 in The Punjab Stamp Losses and Defalcations Rules, 1935
11.
Orders for writing off losses under these rules shall be communicated to the Accountant-General, Punjab, as follows :-(a)if the order is issued by the Financial Commissioner, by the Assistant Secretary to the Financial Commissioners;(b)if the order is issued by the Local Government, under the endorsement of the Assistant Secretary to Government, Punjab, in the Revenue Department or the Deputy Secretary to Government, Punjab, in the Finance Department, according as the order is issued by the Administrative or the Finance Department.
