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.
