Section 3 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
3.
All non-postal stamps that are obsolete, unserviceable or spoilt shall be sent by the Deputy Commissioner of the district to the [-] [The words, 'Financial Commissioner through the' deleted by Punjab Government notification No. 1188-Stamps-53/801, dated 7th April, 1953.] Commissioner of the division. The Deputy Commissioner shall explain how the damage occurred, who was responsible for it, and what steps have been taken to guard against similar damage, in future.[4. The Commissioner shall, if he is satisfied that the explanation is adequate pass orders for the writing off of the value of such stamps up to a limit of Rs. 500 in each individual case, and the Superintendent of the office of the Commissioner shall personally destroy the stamps.] [Rule 4 substituted by Punjab Government notification No. 1188-Stamps-53/801, dated 7th April, 1953.][4A. If the value of such stamps to be written off exceeds Rs. 500 but does not exceed Rs. 1,000, the Commissioner shall forward the case with his opinion to the Financial Commissioner who shall, if he is satisfied that the explanation is adequate, pass orders for the writing off of the value of such stamps up to a limit of Rs. 1,000 in each individual case, and the Assistant Secretary to the Financial Commissioners shall personally destroy the stamps.] [Rule 4-A added by Punjab Government notification No. 1188-Stamps- 53/801, dated 7th April, 1953.]
