Section 12(4) in The Punjab Passengers and Goods Taxation Rules, 1952
(4)The head clerk shall carefully check the application and the relevant papers submitted to him and satisfy himself that the various check prescribed for examining the application and instructions for filling up the register and the refund/renewal statement referred to in sub-rule (3) above, have been duly observed. He shall also see that the rules and orders, in this behalf contained in other relevant Manual, Codes or Acts and other orders issued from time to time are strictly complied with. He shall then record his opinion as to the admissibility of the claim, and if he finds the claim to be in order, he will sign the refund renewal statement and fill up columns 12 to 15 of the register and then submit the case with relevant papers to the Assessing Authority.
