Section 11 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
11.
Sections 49, 51, 52, 53, 54 and 55 of the Stamp Act give to the Collector certain powers to grant -(a)allowance for spoiled impressed stamps (Section 49);(b)allowance for printed forms (Section 51);(c)allowance for misused stamps (Section 52);(d)allowance for stamps not required for use (Section 54);(e)allowance on renewal of certain debentures (Section 55);which with certain delegations are repeated in paragraph [20.12] [Substituted by correction slip No. 100, dated 27th September, 1937.] of the Book of Financial Powers.Similarly the Punjab Government notification No. 4986-E. & S., dated the 14th August, 1934, gives to the Collectors certain powers to grant refund of the value of court-fee stamps which have been spoiled before use or for which the possessor has no immediate use. These are repeated in paragraph [20.12] [See Appendix A to Part III of Punjab Stamp Manual, 1934.] of the Book of Financial Powers.
