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State of Punjab - Section

Section 27 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934

27.

The destruction of stamps under these rules shall be effected by burning in the presence of the Collector, who shall record the following certificates on the file :"Stamps of the value of Rs. ------ (both in words and figures) burned in my presence.______________Collector.------------District,"Dated ---------------.The fact of the destruction of stamps shall also be recorded in columns 21-23 of the register in form No. S.R. 1.Form No. S.R. 1Registers of Refunds and Renewal of Non-Postal Stamps-----------------District.
Serial No. Date of application of refund or renewal Name and address of the applicant Number Description Date of purchase of stamps Date of spoiling of stamps Authority for refund or renewal Face value of stamps tendered for refund orrenewal Amount deduced at one anna in the rupee incase of refunds Amount of refund or renewal admissible Initials of Office Superintendent
1 2 3 4 5 6 7 8 9 10 11 12
                Rs. Rs. Rs.  
Net amount of refund allowed Value of stamps allowed to be renewed Value of stamps returned in respect of whichrefund or renewal is refused Value of stamps cancelled Initials of Collector Signature of recipient of refund or renewalstatement or of stamps of which refund on renewal is refused Attestation by Office Superintendent Number and date of letter with whichapplication has been sent to Financial Commissioners or returned Value of stamps destroyed Date of destruction Initials of Collector Remarks
13 14 15 16 17 18 19 20 21 22 23 24
Rs. Rs. Rs. Rs.         Rs.      
Note. - Columns 9 to 11 are not to be filled in cases in which the refund or renewal is to be refused.Form No. S.R. 2Voucher No.Refund statementApproval for payment of Rupees __________and certified that the stamps described below, refund of value of which has been allowed, subject to the prescribed deduction have been cancelled.District__________Dated ____________Office Superintendent.Collector.
Name of applicant Description of stamps Value of stamps both in words and figures Amount of deduction Net amount allowed Date of application for refund Authority for refund
             
Received Payment.[Ten paise] [See foot note under Rule 21.] ReceiptStamp, if required for sums over Rs. 20Pay Rupees _____________.District _________________.Dated _________________19 .Head Clerk, TreasuryTreasury Officer.Notes - (1) The amount should be given both in words and figures.
(2)The deduction must be calculated on each stamp for which the allowance is claimed, not on the aggregate value of the stamps presented for refund at any one time. Thus, the deduction to be made in regard to four stamps of the value of [fifty paise] [See foot note under Rule 21.] each (or total of two rupees) would be [forty paise] [See foot note under Rule 21.] (ten paise on each) and not [twenty paise] [See foot note under Rule 21.] only. Where however, two or more impressed sheets or labels are used to denote the stamp duty on single instrument, they should, for the purpose of calculating the deduction, be treated as single stamp.Form No. S.R. 3Voucher No.Refund StatementApproved for payment of Rs.---------------(both in words and figures) and certified that the stamps described below being serviceable and fit for re-issue, have been deposited in the double lock of the treasury.District ___________Dated ______________Office SuperintendentCollector.
Name of applicant Description of stamps Value of stamps both in words and figures Amount of deduction Net amount allowed Date of application for refund Authority for refund
             
Note. - The deduction must be calculated on each stamp for which the allowance is claimed, not on the aggregate value of the stamps presented for refund at any one time. Thus, the deduction to be made in regard to four stamps of the value of [fifty paise] [See also foot note under Rule 21.] each (or total of two rupees would be [forty paise] [See also foot note under Rule 21.] [ten paise] [See also foot note under Rule 21.] on each) and not [twenty paise] [See also foot note under Rule 21.] only. Where, however, two or more impressed sheets or labels are used to denote the stamp duty on a single instrument, they should, for the purpose of calculating the deduction, be treated as a single stamp.Received payment[ten paise] [See also foot note under Rule 21.] ReceiptStamp, if required forsums over Rs. 20Pay Rupees ___________(both in words and figures).District __________________Dated ____________________ 19.Head Treasury Clerk.Treasury Officer.(For use in Audit Office only).Amount verified in the plus and minus memo ________Admitted Rs. _________________Objected to Rs. ______________AuditorSuperintendent._________________Form No. S.R. 4(To be submitted to Audit Office in original along with monthly plus and minus memo. of stamps.)Voucher No.Renewal StatementApproved for the issue of stamps (detailed in column 6) of the value of Rs. __________________(both in words and figures) and certified that the stamps described below, the renewal whereof has been allowed have been cancelled.___________________________________have been deposited in the double lock of the treasury.District ___________.Dated ____________.Office SuperintendentCollector.
Name of applicant Description of stamps tendered for renewal Value of stamps in words and figures Date of application for renewal Authority for renewal Description of fresh stamps to be issued Value
1 2 3 4 5 6 7
             
Issue fresh stamps (described in column 6 above) of the value of Rs. ____________ (both in words and figures).District _________.Dated __________.Head Treasury Clerk.Treasury Officer.Fresh stamps of the value of Rs. ________________________(in words and figures) received.Dated ____________Signature of recipient.Form No. S.R. 5
The stamps described below have been submitted by ______________________, a licensed stamp vendor, for grant of| refundrenewal| of their value.
The stamps being serviceable and fit for re-issue are sent herewith to the Treasury Officer____________ for deposit in the main store under double lock in the treasury.District _______________.Dated _________________.Office Superintendent.Collector.
Name of applicant Description of stamps tendered Value
     
ToThe Treasury Officer,_________________,No. ______________, dated_____________.Certified that the stamps described above, of an aggregate value of Rs.-------------(both in words and figures), have been deposited in the strong room of the treasury and brought on the double lock registers.Dated _______________.
Treasurer Head clerk. Treasury Treasury Officer
   
ToThe Collector,______________No. __________, Dated ____________