Section 22 in The Punjab Stamp Refund, Renewal and Disposal Rules, 1934
22.
When a claim for a refund or renewal requires the sanction of the Commissioner, the Chief Controlling Revenue Authority (viz., the Financial Commissioner) or Government, the Collector shall forward the Commissioner of the division with his opinion, the application together with the stamp (if any) tendered by the applicant.The Commissioner shall, if he is satisfied that the claim is admissible under paragraph [20.12] [Substituted by correction slip No. 102, dated 27th September 1937] of the Book of Financial Powers, pass orders for the grant of refund/renewal and shall personally destroy the stamps and communicate the orders to the Deputy Commissioner concerned and also endorse a copy thereof to the Accountant General. If the Commissioner decides against the refund/renewal he will inform the applicant through the Deputy Commissioner of the district and stamp all the stamps as "refund/renewal refused" and return them to the Deputy Commissioner for delivery to the applicant in accordance with Rule 18.
