Section 12(5) in The Punjab Passengers and Goods Taxation Rules, 1952
(5)The Assessing Authority shall satisfy himself that the claim is admissible. He may require the applicant to make an oral deposition on oath or solemn affirmation or to file an affidavit setting forth the circumstances in which the claim has arisen and may also, if he deems fit, call for evidence in support of such deposition or affidavit.If he is satisfied that the claim is in order in all respects he shall check the register and the refund/renewal statement with the relevant stamps and see that the amount of refund/fresh stamps to be granted/issued is correctly entered both in the register and the refund/renewal statement in such a way that no gap is left to enable the amount to be altered. He shall then have the stamps burnt in his presence and record the following certificate on the file :"Stamps of the value of Rs. ____________ (both in words and figures) burnt in my presence.________________Assessing authority________ District"Dated ______________If the stamps received are in good condition and fit for re-issue they shall not be burnt, but sent to the Treasury Officer with a memorandum in duplicate in form PTT 17.The Assessing Authority shall then sign the refund/renewal statement and fill up columns 16 and 17 of the register and return the case to the head clerk.
