Section 21(ii) in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
(ii)The number and value of the stamps received shall be compared by the Treasury Officer with the memo. submitted, and if they are correct and the stamps are serviceable and fit for re-issue, they shall be deposited immediately in the main store under double lock; necessary entries being made in the double lock registers. The Treasury Officer shall then sign the certificate on the memo. and return one copy thereof to the Collector, the second copy being retained for record in the treasury. Necessary adjustments shall also be made by the Treasury Officer in the plus and minus memorandum submitted monthly to the Accountant-General and the Assistant Secretary to the Financial Commissioners.
