Section 4A in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
4A. [ [Rule 4-A added by Punjab Government notification No. 1188-Stamps-53/801, dated 7th April, 1953.]
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.]
