Section 21(iv) in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
(iv)Before signing the refund/renewal voucher, the Collector shall personally satisfy himself that the stamps have actually been sent to the Treasury Officer and that the latter's acknowledgement therefor has been duly obtained in the prescribed form No. S.R. 5. He shall also particularly see that in the case of refunds the deduction of [Ten paise] [Substituted by Punjab Government notification No. G.S.R. 55/C-A 2/1899/S. 49/Amd.(1)/68, dated the 28th March, 1968.] in the rupee or any discount allowed to the stamp vendor has been made as required by paragraph [20.12] [Substituted by Punjab Government notification No. G.S.R. 55/C-A 2/1899/S. 49/Amd.(1)/68, dated the 28th March, 1968.] of the Book of Financial Powers. The Collector shall then sign the vouchers and return it to the Office Superintendent for further action in accordance with Rule 13.
