Section 14 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
14.
Application for refund or renewal shall be received and promptly dealt with in English Office of the Deputy Commissioner, under the supervision of the Office Superintendent.It should be borne in mind that such applications are usually presented personally, and applicants from outstations are put to considerable inconvenience if the refund or renewal is not promptly granted.
