Section 19(8) in The Punjab Entertainments Duty Rules, 1956
(8)The Superintendent shall then arrange to hand over in his presence the refund or renewal statement to the applicant or his agent taking his acknowledgement in column 18 of the register. He shall then set his initials in column 19 in token of his having done so.When the amount of the refund does not exceed Rs. 100 the money may be remitted to the applicant by postal money order at his or her expense in accordance with the rules contained in the note article 198(c) of the Civil Account Code, Volume I.
