Section 20 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
20.
After an order has been passed by the Collector sanctioning the claim, or calling for further evidence in support of the refund/renewal application, statement is not taken or further evidence required is not furnished by the applicant within one year or (3 years in case the claim exceeds Rs. 5 in value) of the date of such order, the application with stamps and refund/renewal statement shall be destroyed under the orders and in the presence of the Collector, and the fact noted in column 21 of the register in form S.R. 1.Note. - (i) The application with stamps refund/renewal statement required to be preserved under this rule, shall be kept securely locked and shall be shown as outstanding in the quarterly report on the register in form S.R. 1. which shall be submitted to the Collector.Note. - (ii) Sanction to a refund which has not been acted upon for a period of one year (or three years in case the amount exceeds Rs. 5) shall be deemed to have lapsed and shall not be renewed except in the case of refunds under Section 54 of the Indian Stamp Act, 1899. The renewal of refunds under Section 54 of the Stamp Act must be applied for within a period of three months from the date of expiry of the original order, and, if sanctioned, it shall be operative for a period of one year from the date of renewal.
