Updated: Saturday May 12, 2012/AsSabt
Jamada El Thaniah 21, 1433/Sanivara
Vaisakha 22, 1934, at 09:51:06 PM
The
{Punjab Government notification
No.6981-E.& S., dated the 20th November 1934.)
In exercise of the powers conferred by section 49 of the Indian
Stamp Act, 1988, clause (c) of section 27 of the Court-fees Act, 1870, and
under the authority derived from rule 38 of the rules {Reproduced in Chapter 1 of this part.} made by the
Governor-General in Council and circulated with the Government of India,
Finance Department, letter R.-Dis No. 94
(I) Stamps-25, dated the 28th June, 1929 , as subsequently amended ,
the Governor in Council , after consultation with the Auditor – General , is
pleased to make , for the province of the Punjab , the following rules for the
grant of refund of the value or for the renewal of non-judicial and court fee
stamps that have been submitted for cancellation or renewal under section
49,51,52,54 and 55 of the Indian Stamp Act or the Punjab Government
Notification No. 4986-E & S.{see Appendix
A} dated the 14th August 1934, and for the disposal of such
stamps as are obsolete, unserviceable , or spoilt or have been cancelled on
payment of a refund or on renewal .
1. These rules may be called “ The Punjab Stamp Refund, Renewal and Disposal Rules, 1934, “ and
shall take effect on and from the 1st day of December, 1934, in
supersession of all previous rules made in exercise of the said powers .
2. In these rules, unless a different intention appears from
the subject or context,--
(a)
“Collector” includes an officer other than
the Financial Commissioner or the Commissioner who can, under the delegations
contained in paragraph 20-11 of the Book of Financial Posers sanction the grant
of refund or renewal,
(b) “stamp” means as the case may be---
(i).
a stamp intended to be used under the
Indian Stamp Act, 1899 and includes both adhesive stamps and immersed stamps,
as the case may be;
(ii). a stamp intended to be used under the Court fees Act, 1870,
and includes both adhesive stamps and impressed stamps.
(c) “damaged or spoiled stamps” means and includes the
following----
(i). a stamp or (in the case of an impressed stamps) the paper on
which it is impressed which has been so damaged, spoiled or obliterated as to
render it permanently unfit for use, whether the said paper has been written
upon or not; provided that such stamp or paper has not in fact been used for
the purpose for which it was intended, and has not been cancelled under the
provisions of section 30 of the court-fees Act, 1870;
(ii). subject to the same proviso, a stamped paper which has
become unserviceable owing to some material error or irregularity in the
writing or form of the document inscribed on the paper;
(iii).
a stamp which before being used is found
not to be required owing to the purpose for which it was procured having been
effected by some other document;
(iv). a stamp of any particular kind of which the use has been
prohibited or ordered to be discontinued by competent authority;
(d) “ renewal” means the exchange, in the manner provided in
these rules, of a damaged or spoiled stamp or a stamp not required for
immediate use , for a fresh stamp of equal value and a similar kind; and
(e) “refund” means repayment of the value of a stamp in money
with or without a deduction and includes “ allowance”
A—Disposal of obsolete, unserviceable and spoilt stamps that
form part of the stock of stamps in a local or branch depot.
3. All non-postal stamps that are obsolete , unserviceable or spoilt shall be sent by
the Deputy Commissioner of the District to the Financial Commissioner through
the 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.
4. The Financial Commissioner 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. 250 in
each individual case, and the Assistant Secretary to the Financial commissioner
shall personally destroy the stamps.
5. If the value of the obsolete, unserviceable or spoilt stamps
exceeds Rs. 250, the sanction of the local Government shall be obtained to the
writing off the value of such stamps and to their destruction. On receipt of
sanction the Assistant secretary to the Financial Commissioner shall personally
destroy the stamps.
6. When stamps are totally destroyed by fire or other wise or
are stole re lost in transit, the facts shall be reported, without delay, by
the Deputy Commissioner to the financial Commissioner through the Commissioner
of the division. The report shall be
complete in all details, especially as to the person or persons responsible for
the loss. On receipt of the report, the financial Commissioner shall either
take action as in rule 4 or refer to Government for orders.
7. If any stamps received are found unfit for issue because of
faulty manufacture, they shall be returned at once by the Deputy Commissioner
Direct to the Controller of Stamps,
NOTE—the collector is not liable for damage in transit.
8. All stamps forwarded to the Financial Commissioners or
returned to the controller of stamps, Nasik Road, shall b packed and sealed in
the presence of the Treasury Officer in treasuries an of the sub-treasury
officer in sub-treasuries and be sent by registrar post if this can be done
conveniently.
9. The necessary entries on account of stamps sent to the
controller of stamps,
10. Orders
conveying sanction to the writing off of losses under these rules shall be
communicated to the Accountant –General , Punjab, as follows:--
(a).
if the order is issued by the Financial
Commissioner , By the Assistant Secretary to Financial Commissioners;
(b).
if the order is issued by the local
Government under the endorsement of the Assistant Secretary to Government ,
Punjab, in the Revenue Department or the Deputy Secretary to Government ,
Punjab in the Finance Department according as the order is issued by the local
Government in the Administrative or the
Finance Department.
B - Disposal of stamps that have been cancelled on payment
of refund or on renewal.
11. Sections
49, 5, 152, 53, 54 and 55 of the Stamp Act give to the collector certain powers
to grant,---
(a)
allowance for spoiled impressed stamps (
section 49)
(b)
allowance for printed forms (section 51)
(c)
allowance for misused stamps (section 52)
(d)
allowance for stamps not required for use
(section 54)
(e)
allowance on renewal of certain debentures
(Section 55)
which with
certain delegations are repeated in paragraph 20.11 {see appendix A} of the
Book of Financial Powers.
Similarly
the Punjab Government notification no. 4986 E & S. {Reproduced in Chapter
I, Part II-C} dated the 14th August 1934, gives to the collectors
certain powers to grant refund of the values of court fee stamps which have
been spoiled before use or for which the possessor has no immediate use, These
are repeated in paragraph 20.11 of the Book of Financial Powers.
12. Applications
for refund of the value or renewal of stamps presented to a Collector do not
require to be stamped ( vide entry no . 1 of the table of reductions and
remissions published with Punjab Government notification no. 14395 Jul
.dated the 27th March, 1922).
13. Applications
for grant of refund or renewal of a court-fee or non – judicial stamp shall be
made personally or by registered Post or through an agent appointed by a duly
attested power of attorney to the Collector of the district where it was
purchased and shall furnish the following in formation
(1)
Full name, surname (if any), caste and
residence of applicant:---
Provided
that,---
(ii)
if the applicant is an Indian man or unmarried woman, he/she
shall, in addition to his or her own name write the name of his or her father;
(iii)
(ii) if the applicant is an Indian Married
woman or widow, she shall , in addition to her own name , write the name of her
husband .
(2)
Description an the number of stamps (i.e.,
non Judicial or court-fee, impressed or adhesive)
(3)
Total value
(4)
Date of purchase of each stamp
(5)
The palace where and the person from whom
each stamp was purchased.
(6)
Date
of each stamp spoiled or rendered unfit for use
(7)
manner in which each stamp was spoiled or
rendered unfit for use
(8)
whether the application is for refund or
renewal
(9)
date of application.
14. Applications
for refund or renewal shall be received and promptly dealt with in the English
Office of the Deputy Commissioner, under the supervision of the Office
Superintendent.
It should
be borne in mind that such applications are usually presented personally, and
applications from out stations are put to considerable inconvenience if the
refund or renewal is not promptly granted.
15. The
application shall be entered in the register in Form No. SR-I the clerk
concerned shall examine the applications, and if he finds that it is incomplete
or the stamps for which a refund is claimed or which are required to be
renewed, are not enclosed with it, it shall be returned to the applicant after
obtaining the orders of the Collector through other office Superintendent with
the objection recorded on it.
If the
papers are complete, he shall examine them with reference to the following
requirements:---
Spoiled impressed stamps Section 49 of the Stamps Act
Printed Forms Section
51 of the Stamp Act
Misused Stamps section
52 of the Stamp Act
Stamps not required Section 54 of the Stamps act.
Stamps debentures Section 55 of the stamp Act
Court fees Stamps Punjab
Government Notification No.
4986-E & S., dated The 14 August 1934 and to
further requirements specified in paragraph 20.11 of the Book of Financial
Powers
The
following instructions embody the provisions of sections 54 of the stamp Act,
and are the rules of the Local Government under section 49 of the stamp Act
.They are to be read with the particular requirements of the authorities above
quoted . The clerk concerned shall see that:-
(ii)
the application is within time and in the
proper form;
(iii)
the stamps are genuine;
(iv)
the stamps bear the endorsement of the
stamp vendor in the name of the applicant or the person on whose behalf the
authorised agent claims refund or renewal. But when the applicant claims to be
the heir or successor of the deceased in whose name the stamp was originally
endorsed, the applicant shall produce a certificate of possession or proof of
succession;
(v)
no marks of cancellation have been erased;
(vi)
in the case of every stamp tendered as not required for use under
section 54 of the stamp Act, and in other cases, if the value of the stamps
tendered for refund or renewal is Rs. 100 or above, the actual purchase of the
stamps is verified from the register of,---
(b). the
stamp vendor concerned through the excise inspector or sub-inspector in charge
of the district or
(c). ex-officio
stamp vendor as the case may be;
if under
the rules , the competent authority to sanction the refund or renewal is the
Collector , the clerk concerned shall, after carefully examining the ground of
the application record a note whether he considers the claim to be admissible ,
and if so he shall submit the case along with the register in form SR-1 after
completing columns 1-11 . He shall also prepare and submit with the case
refund/renewal statement in form SR2/SR4 and enter (both in words and figures)
the amount of the refund after deducting one anna in the rupee where this is
necessary or of the fresh stamps admissible. The deductions must be calculated on
each stamp for which the allowance is claimed, not on the aggregate value of
the stamps presented for refund at any one time. Thus, the deduction to be made
in regard to four stamps of the value of eight annas each (or total of two
rupees) would be four annas only. Where, denote the stamp duty on a single
instrument, they should, for the purpose of calculating the deduction, be
treated as a single stamp.
If the
competent authority to sanction the refund or renewal is the Commissioner or
the chief controlling Revenue authority, the procedure laid down in rule 22
shall be followed
16. The
office Superintendent shall carefully check the application and the relevant
papers submitted to him and satisfy himself that the various checks prescribed
for examining the application and instructions for filling up the register and
the refund/renewal statement in rule 15 above, have been duly observed, He
shall also see that the rules and orders in this behalf contained in other
relevant manuals,. Codes or Acts and other orders issued from time to time are
strictly complied with
He shall
then record his opinion as to the admissibility of the claim, and if he finds
the claim to be in order, he will sign the refund/renewal statement and fill up
columns 12-15 of the register and then submit the case with relevant papers to
the Collector.
17. The
collector shall satisfy himself that the claim is admissible. He may require
the applicant to make an oral deposition on oath or affirmation or to file an
affidavit setting forth the circumstances under which the claim has arisen and
may also, if he deems fit, call for evidence in support of such deposition or
affidavit.
if he is satisfy that the claim is in order in all respect,
he shall check the register and the refund/renewal statement with the relevant
stamps and see that amount of refund/fresh stamps to be granted/issued is
correctly entered both in the register and refund/renewal statement in such a
way that no gap is left to enable the amount to be altered.
He shall
then tear off the right hand to p corner of each stamp, punch the head of the
figure and record on it the following with a large rubber stamp:---
“Cancelled/refund/renewal
sanctioned on _______________________________
Signature of
the collector,
_____________District.”
(It is
essential that each stamp where there are more than one shall be torn, punched,
and stamped individually in the above manner)
He will
then sign the refund/renewal statement and fill up columns 16 and 17 of the
register, and then return the case to the Superintendent.
NOTE-Pending their destruction under rule 26, the cancelled
stamps shall be kept securely locked in the custody of the Refund clerk.
18. The
superintendent shall then arrange to hand over in his presence the refund or
renewal statement to the applicant or his or her agent taking his or her
acknowledgement in column 18 of the register. He shall then set his initials in
column `19. In token of his having done so.
When the
amount of the refund does not exceed Rs. 100 the money may be remitted to the
applicant by postal money order at his or her expense in accordance with the
rules contained in the note of Article 198 ( c) of the Civil Account Code
Volume I.
19. if
the collector decides that the refund/renewal is not admissible , he shall
record his reasons for refusal, stamp all the stamps as refund/renewal refused,
“ and then return the papers to the Office Superintendent. The latter shall
return the application, with stamps, to the application in the manner laid down
in rule 18 above.
If the
collector calls for further evidence in support of the application , a memo.
Shall be issued to the applicant giving full particular of the documents
required to be furnished.
20. After
an order has been passed by the Collector sanctioning the claim , or calling
for further evidence in support of the application, if the refund/renewal
statement is not taken or further evidence required is not furnished by the
applicant with one year ( or 3 years in case the claim exceeds Rs. 5 in value
of the date of such order, the application with stamps and refund/renewal
statement shall be destroyed under the orders and n the presence of the
collector , and the fact noted in column 21 of the register, in form SR. 1.
NOTE 1 - The application with stamps and refund/renewal statement required to be preserved under
this rule -, shall be kept securely locked and shall be shown as outstanding in
the quarterly report on the register in form SR. 1 which shall be submitted to
the collector.
NOTE 2 - Sanction to a refund which has not been acted upon
for a period of one year 9 or three year in case the mount exceeds Rs. 5) shall
be deemed to have lapsed and shall not be renewed except in the case of refunds
under section 54 of the Indian Stamp
Act, 1899 . The renewal of refunds under section 54 of the Stamp Act must be
applied for within a period of there months from the date of expiry of the
original order, and if sanctioned, it shall be operative for a period of one
year from the date of renewal.
21. The
procedure as regards applications and grant of refund and renewal in respect of
saps issued for retail sale to an authorised vendor which have not been sold by
him and are taken back from him or his heirs, shall be the same as for stamps
received back from the public except that, if the stamps received are in good
condition and fit for re-issue, they shall not be cancelled or destroyed, but
sent to the Treasury officer with a memo. In duplicate in form SR. 5.
(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 registers. The
Treasury Officer shall then sign the certificate on the memo land return one
copy there of 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.
(iii)
on receipt of the aforesaid certificate
from the treasury officer, the clerk concerned shall prepare the refund /
renewal voucher in form SR.3/SR.4 and
submit it to the collector for his signature .
(iv)
Before singing 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. SR. 5. He shall also particularly see that in the case of
refunds the deduction of one anna in the rupee or nay discount allowed to the stamp
vendor has been made as required by paragraph 20.11 of the Book of Financial
Power. The collector shall then sign the vouchers and return it to the office
superintendent for further action in accordance with rule 18.
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 to the
commissioner of the division with his opinion , the application together with
the stamps (if any) tendered by the applicant.
The
commissioner shall if he is satisfied that the claim is admissible under
paragraph 20.11 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 stamps all the stamps as “refund/renewal”
and return them to the Deputy Commissioner for delivery to the applicant in
accordance with rule 18.
23. If the
claim for refund/ renewal requires the sanction of he chief controlling Revenue
Authority or Government, the commissioner shall address the Assistant Secretary
to the Financial Commissioner, and also forward to that officer the stamps if
any tendered by the applicant.
The
Financial commissioner shall, if he is satisfied that the claim is admissible
under paragraph 20.11 of the Book of Financial Power, pass orders for the grant
of refund or renewal, and the Assistant, Secretary to the Financial
Commissioners shall personally destroy the stamps and communicate the orders to
the financial commissioner and the Deputy commissioner concerned and also
endorse a copy thereof to the Accountant General.
Similarly
when the claim for refund or renewal requires the sanction of Government, the
financial commissioner shall refer the mater to the local Government, and the
orders of Government shall be communicated to the commissioner of the division
of and the Accountant general over the signature f the Secretary or Assistant
Secretary to Government, Punjab in the Revenue Department, In this case also
the stamps shall be destroyed by the assistant Secretary to the Financial
Commissioners
In case the
financial Commissioner or the local Government decides that the refund or
renewal is not admissible, the original stamps shall be destroyed by the
Assistant Secretary to the Financial Commissioners and the orders of rejection
communicated to the commissioner and the deputy commissioner concerned.
On receipt
of orders from government or the Financial Commissioners, as the case may be,
the collector shall inform the applicant of the decision, and in case the refund
or renewal has been sanctioned, he shall also prepare the necessary voucher in
form SR. 2 or SR. 4j, as the case may be, and deliver the same to the applicant
or his duly authorised agent who shall acknowledge it receipt in column 18 of
the register
24. Applications
for the grant of a refund or for renewal shall be preserved by the Collector
for a period of one complete financial year following the one in which they are
sanctioned.
25. The
stamp auditor shall audit the records and registers required to be kept under
these rules at regular intervals not exceeding one year and shall report the
result of his inspection to the collector of the district,
When
examining the records and registers of the refund clerk, the stamp auditor
shall, in order to ensure that serviceable stamps received from a licensed
stamp vendor have been duly deposited in the double lock of the treasury, check
the entries in refund/renewal statement in form SR 3/SR 4 with the certificate
of the treasury officer in form SR. 5 and also check the entries of receipt f
stamps made by the treasury officer in the copies of plus and minus memos, kept
in treasuries.
26. Immediately
after audit, the cancelled stamps referred to in rule 17, shall be destroyed by
the auditor in the presence of the Collector and the destruction shall be
certified by the collector in the manner prescribed in rule 27
27. The
destruction of stamps under these rules shall be effected by burning in the
presence of the collector, who shall record the following certificates on the
file:---
“stamps of
the value or RS._________(both in words and in figures) burned in my presence.
________________________
Collector
Dated______________ _____________District
The fact of
the destruction of stamps shall also be recorded in columns 21 – 23 of the
register in form No. SR 1.
REGISTER OF REFUNDS AND RENEWAL OF NON-POSTAL STAMPS ___________
DISTRICTS
|
Serial
No. |
Date
of application of refund or renewal |
Name
and address of the applicant |
Number |
Description |
Date
of purchase of stamps |
Date
of spoiling of stamps |
Authority
for refund or renewal |
Face
value of stamps tendered for refund or renewal |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
|
|
|
|
|
|
|
|
|
Rs |
|
Amount
deducted at one anna in the rupee in case of refunds |
Amount
of refund or renewal admissible |
Initials
of office superintendent |
Amount
of refund allowed |
Value
of stamps allowed to be renewed |
Value
of stamps returned in respect of which refund or renewal is refused |
Value
of stamps canceled |
Initials
of collector |
Signature
of recipient of refund or renewal statement of which refund or renewal is
refused |
|
10 |
11 |
12 |
13 |
14 |
15 |
16 |
17 |
18 |
|
Rs |
Rs |
|
Rs |
Rs |
Rs |
Rs |
|
|
|
Attestation
by office superintendent |
Number
and date of letter with which application has been sent to Financial
commissioner or returned |
Value
of stamps destroyed |
Date
of destruction |
Initials
of collector |
REMARKS. |
|
19 |
20 |
21 |
22 |
23 |
24 |
|
|
|
Rs |
|
|
|
Note
- Columns 9 to 11 are not to be filled in cases which the refund or renewal is
to be refused.
Voucher No.
REFUND STATEMENT.
Approved for payment of Rupees (both
in words and figures)
______________________________and certified that the stamps described
below , refund of value of which has been allowed, subject to the prescribed
deduction , have been cancelled.
District__________________
Dated____________________
Office
Superintendent
collector
|
Name of applicant |
Description of
stamps |
Value of stamps (
both in words and figures) |
Net amount allowed . |
Date of application
for refund |
Authority for refund |
|
|
|
|
|
|
|
|
|
Received
payment
|
one anna receipt
stamp if required for sums over Rs. 20. |
Pay rupees ____________________
District_______________________
Dated
______________ Head clerk, Treasury Treasury officer
NOTE -- (1) The amount should be given both in words and
figures.
(2) The deduction must be calculated on each
stamp for which the allowance is claimed , not on the aggregate value of the
stamps presented for refund at any one time. Thus, the deduction to be made in
regard to four stamps of the value of eight annas each (or total of two rupees)
would be four annas ( one anna on each ) and not two annas only, where ,
however, two or more impressed sheets or labels are used to denote the stamp
duty on a single instrument, they should, for the purpose of calculating the
deduction , be treated as a single stamp.
Voucher No.
Refund statement.
Approved for payment of Rs
_____________( both in words and figures) and certified that the stamps
described below , being serviceable and fit for re issue, have been disposed in
double lock of the treasury
District__________________
Dated____________________
Office
Superintendent Collector
|
Name of applicant |
Description of
stamps |
Value of stamps
(both in words and figures) |
Amount of deduction |
Net amount allowed . |
Date of application
for refund |
Authority for refund |
|
|
|
|
|
|
|
|
NOTE --The deduction
must be calculated on each stamp for
which the allowance is claimed, not on the aggregate value of the stamps
presented for refund at any one time. Thus, the deduction to be made in regard
to four stamps of the value of eight annas each (or total of two rupees) would
be four annas (one anna on each) and not two annas only, where, however, two or
more impressed sheets or labels are used to denote the stamp duty on a single
instrument, they should, for the purpose of calculating the deduction, be
treated as a single stamp.
Received payment
|
one anna receipt
stamp if required for sums over Rs. 20. |
Pay
rupees ____________________
District_______________________
Dated
______________ Head clerk, Treasury Treasury officer
(To be submitted to Audit office in
original along with monthly plus minus memo of stamps)
VOUCHER NO.
RENEWAL STATEMENT
Approved for the issue of stamps
(detailed in column 6) of the value of Rs._____________ (both in figures and
words) and certified that the stamps described below, the renewal whereof has
been allowed, have been cancelled/have been deposited in the double lock of the
treasury
DISTRICT_______________
DATED_________________
Office superintendent Collector
|
Name of applicant |
Description of
stamps |
Value of stamps (
both in words and figures) |
Date of application
for renewal |
Authority for
renewal |
Description of fresh
stamps to be issued |
value |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
|
|
|
|
|
|
|
The stamps described below have been
submitted by _______________, a licensed stamp vendor, for grant of refund of
their value/renewal. The stamps being serviceable and fit for reissue are sent
herewith to the treasury officer ___________for deposit in the main store under
double lock in the treasury.
DISTRICT_______________
DATED_________________
Office superintendent
Collector
|
Name of applicant |
Description of
stamps tendered |
Value |
|
|
|
|
To
The
Treasury Officer,
_________________
No.______
dated ______
CERTIFIED
that the stamps above, of an aggregate value or Rs__________ (both in words and
figures), have been deposited in the strong room of the treasury and brought on
to the double lock registers.
Dated______________ Treasurer Head clerk treasury Treasury officer
To
The
collector
_______________
No.________ Dt ___________
Stamp Act, 1899 (Pakistan Law)
Punjab Non-Judicial Stamp Refund, Renewal and Disposal Rules, 1954 (Pakistan Rules)
Go to Index | LL. B. – I | LL. B. – II | LL. B. – III | LL. B. Directory | Home
[a1]NOTE --the deduction must be calculated on each stamp for which the allowance is claimed , not on the aggregate value of the stamps presented for refund at any one time. Thus , the deduction to be made in regard to four stamps of the value of eight annas each (or total of two rupees ) would be four annas ( one anna on each ) and not two annas only, where , however, two or more impressed sheets or labels are used to denote the stamp duty on a single instrument , they should , for the purpose of calculating the deduction , be treated as a single stamp.