Updated: Saturday May 12, 2012/AsSabt
Jamada El Thaniah 21, 1433/Sanivara
Vaisakha 22, 1934, at 09:40:58 PM
The Punjab Non-Judicial Stamp Refund, Renewal
and Disposal Rules, 1954 (
No. 3425/54-1124-St., 2nd December, 1954 (Gazette, 10th December, 1954.
In exercise of the powers conferred by section 75 of the Stamp Act, 1899, the
Governor of the Punjab in consultation with the Accountant-General on behalf of
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 stamps which have been submitted for cancellation or renewal under
section 49, 51, 52, 54, and 55 of that Act 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 Non-Judicial Stamp Refund, Renewal, and Disposal Rules, 1954” and
shall take effect on and from the 1st January, 1955, 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)
“Act” means the “Stamp Act, 1899”, as adapted for
(b)
“Collector” includes an officer other than the Financial Commissioner or
the Commissioner who is, under the delegations contained in Rules 205 of the
Punjab Financial Rules (Volume I) empowered to sanction the grant of refunds or
renewal.
(c)
“Stamp” means a stamp to be used under the Stamp Act, 1899, on
instrument other than thowse referred to in clause (a) of sub-section (12-A) of
section 2 and include:---
(i)
an impressed stamp,
(ii)
an adhesive stamp,
(iii)
a special adhesive label, and
(iv)
a certificate recorded by a collector on an instrument under the
provisions of section 32, 40(1) (a) or 42 of the Act that the proper duty on
the said instrument has been paid.
(d)
“Allowance” means the “renewal” or “refund” of stamps as indicated in
section 53 of the Act;
(e)
“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 similar kind; and
(f)
“Refund” means “repayment” of the value of a stamp in money with or
without a deduction.
A.—DISPOSAL OF
OBSOLETE, UNSERVICEABLE AND SPOILED STAMPS THAT FORM PART OF THE STOCK OF
STAMPS IN A LOCAL OR BRANCH DEPOT
3.
All non-judicial stamps that are obsolete, unserviceable or spoilt
shall be sent by the Collector to the Board of Revenue through the Commissioner
of the division. The Collector 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.
If the explanation furnished in adequate, the sanction of the authority
specified below shall be obtained to the writing off of the value of such
stamps up to the limit noted against each and to the destruction of such
stamps,---
(1) Board
of Revenue Up
to Rs. 250 in each individual
case.
(2) Secretary to
Government,
Subject of “Stamps”. Individual
case.
(3) Secretary to
Government,
Finance Department. 2,000.
On receipt of sanction, the Assistant Secretary to the Board of Revenue
shall personally destroy the stamps.
5.
When the stamps are totally destroyed by fire or otherwise or are
stolen or lost in transit, the instructions contained in the Punjab Stamp Loses
and Defalcation Rules (reproduced as Chapter 8, Part III of the Punjab Stamp
Manual, 1934), shall be observed.
6.
If any stamps received are found unfit for issue because of faulty
manufacture, they shall be returned at once by the Collector direct to the
Controller of Stamps,
Note. The Controller shall not be liable for damage in transit.
7.
All stamps forwarded to the Board of Revenue or returned to the Controller
of Stamps, Karachi, shall be packed and scaled in the presence of the Treasury
Officer in treasuries and of the Sub-Treasury Officer in sub-treasuries and be
sent by registered post if this can be done conveniently.
8.
The necessary entries on account of stamps sent to the Controller of
Stamps,
9.
Orders conveying sanction to the writing off of losses under these
rules shall be communicated to the Accountant-General,
(a)
When the order is issued by the Board of Revenue, by the Assistant
Secretary to the Board of Revenue.
(b)
When eh order is issued by the Provincial Government under the
endorsement of the Administrative Secretary to Government,
B.—DISPOSAL OF
STAMPS THAT HAVE BEEN CANCELLED ON PAYMENT OF A REFUND OR RENEWAL
10.
Section 49, 51, 54, and 55 of the Act invest the Collector with certain
powers to make:---
(a)
Allowance for impressed stamps which have been spoiled or which have
become useless before or after execution of an instrument thereon (section 49).
(b)
Allowance for stamped papers, used by incorporated companies or other
bodies corporate as printed forms of instruments that have, for any sufficient
reason, ceased to be required by them (section 51).
(c)
Allowance for misused stamps (section 52).
(d)
Allowance for un-spoilt stamps not required for immediate use (section
54).
(e)
Allowance on renewal of certain debentures (section 55).
11.
In the case of allowance under sections 49, 52, and 54 of the Act, the
limitation is six months from the date on which the stamp was spoiled or
rendered useless or on which it was purchased, as the case may be, except in
the cases mentioned in clause (d) (5) of section 49, when the application
should be made within a period of two months of the date of the execution of
the instrument. The limitation for relief under section 55 of the Act is one
month from the date of renewal of a duly stamped debenture.
12.
In the case of special hardship Collectors have been authorized in part
(iii) of rule 20.5 of the Punjab Financial Rules, Volume I to allow refunds or
renewal within 2 years from the date on which the stamp was spoiled or rendered
useless or on which it was purchased. The discretion thus allowed in this mater
shall be sparingly exercised but the following cases may ordinarily be treated
as constituting “special hardship”:---
(a)
the stamp was not in the possession or power of the person claiming an
allowance, or
(b)
such person suffered from some other physical inability, such as
detention in jail or hospital.
13.
(1) Allowance under section 51 of the Act shall be made without limit
of time. The Collector shall, however, before granting as allowance, satisfy
himself that stamp duty in respect of the printed form or debenture was duly
paid in the first issuance.
(2) As provided in Serial No. 22(viii) of the table in Rule 20.5 of the
Punjab Financial Rules, Volume I, allowance in the case of stamp vendors shall
also be made without regard to limitation.
14.
The Collector may require the person claiming a refund or renewal, or
his duly authorized agent, to make an oral deposition on oath or solemn affirmation,
or to file a duly stamped and attested affidavit, setting forth the
circumstances under which the claim has arisen and may also, if he thinks fit,
call for evidence of witnesses in support of the statement set fort in any such
deposition or affidavit. A person claiming refund of several stamps purchased
for distinct and separate transactions may file one affidavit only.
15.
If allowance is claimed in respect of stamp that has been spoiled or
rendered useless, the applicant shall submit such stamp along with his
application. In cases in which allowance is claimed because another instrument
has been executed in substitution of the one that has been spoiled or rendered
useless, as contemplated by sub-clauses 6, 7, and 8 of clause (d) of section 49
and clauses (a) and (b) of section 52 of the Act, the applicant shall also
submit to the Collector, if available, the instrument written in substitution
of the one tendered for cancellation.
16.
Any person claiming a refund under section 52 (a) of the Act shall
satisfy the Collector:---
(1)
that the use of stamps of improper description, or the use of stamps of
greater value than was necessary on an instrument, was due solely to
inadvertence; and
(2)
that such instrument was chargeable with stamp duty under the Act.
17.
Similarly any person claiming a refund of impressed or adhesive stamp under
section 54 of the Act shall satisfy the Collector:---
(1)
that the stamps have not been spoilt or rendered unfit for the purpose
intended;
(2)
that the applicant has not immediate use thereof;
(3)
that such stamps were originally purchased by the applicant with the bona fide intention to use them; and
(4)
that full price was paid therefore.
18.
The detention of one anna in the rupee referred to in section 53 of the
Act shall not be made in the case of renewal. Renewal shall not be permissible
in the case of unused stamps submitted for cancellation under section 54.
19.
When an applicant for allowance under section 49, 51, 52, 54, or 55 of
the Act has been made and an order is passed calling for further evidence in
support of the application under rules 14 to 17, then, if such further evidence
is not furnished by the applicant within one year of the date of such order,
the application shall be struck off and the spoilt or unused stamp (if any)
destroyed personally by the Collector or such officer as may be appointed by
the Collector.
20.
Application for grant of allowance under Chapter V of the Act, shall ordinarily
be made personally or by registered post or through a duly authorized agent or
counsel, to the Collector of the district in which the stamp in respect of
which refund is claimed was purchased, and the applicant shall furnish the
following information:---
(1)
Full name including surname of father’s or husband’s name, caste and
residence of the applicant.
(2)
If the applicant claims an allowance on behalf of another person,
similar particulars of the principal should be entered.
(3)
Description and number of stamps.
(4)
Total value.
(5)
Date of purchase of each stamp.
(6)
The name and place of the stamp-vendor from whom the stamp or stamps
were purchased.
(7)
Date of each stamp spoiled or rendered unfit for use.
(8)
Manner in which each stamp was spoilt or rendered useless or grounds
for grant of allowance.
(9)
Whether the application is for refund or renewal.
(10)
Whether an affidavit in support of the claim has been attached.
(11)
Date of application.
(12)
Full signature and address of applicant.
21.
Application for refund of the value or renewal of stamps need not be
stamped under the Court-fee Act, 1870.[1]
C.—PROCEDURE
TO BE FOLLOWED IN THE OFFICE OF THE COLLECTOR
22.
Applicant for refund or renewal shall be received and promptly dealt with
in the English office of the Collector, under the supervision of the Office
Superintendent.
(It should be borne in mind that such applications are usually
presented personally and applicants from outstation are likely to be put to
considerable inconvenience if the refund or renewal is not promptly granted).
23.
The application shall be entered in the register in Form No. S.R.I. The
Refund Clerk shall examine the application, and if he finds that it is
incomplete or that the stamps for which a refund is claimed or which are
required to be renewed, are not enclosed with it or that the requirements of
Rule 14.17 have not been complied with, the application shall be returned to
the applicant after obtaining the orders of the Collector through the Office
Superintendent with the objection recorded thereon.
If the papers are complete, the Refund Clerk shall not eon the
following points:---
(i)
Whether the application is within time and in the proper form;
(ii)
Whether the stamps are genuine.
(iii)
Whether the stamps bear the endorsement of the stamp vendor in the name
of applicant or the person on whose behalf the authorized agent or counsel
claims refund or renewal (when, however, the applicant claims to be the heir or
successor of the deceased in whose name the stamp was originally endorsed the
applicant shall be required to produce a certificate of succession granted by a
Court of competent jurisdiction or proof of succession to the satisfaction of
the Collector); and
(iv)
Whether it is clear that no marks of cancellation have been erased from
stamps.
24.
If the value of the stamp or stamps tendered for refund or renewal is
Rs. 100 or above, the actual purchase of the stamp or stamps shall be verified
from the register of:---
(a)
the stamp vendor concerned through the Excise Inspector or
Sub-Inspector or the Tahsildar or Naib-Tehsildar; or
(b)
the ex officio stamp vendor,
as the case may be.
(2)
If the applicant claims allowance under section 49 (d) (6), (7), or (8)
or section 52 of the Act and the stamp written in substitution of the one
spoiled or rendered useless or unused is not available, the facts should be
verified by the Sub-Registrar or Registrar before whom the instrument bearing
the substituted stamp was presented for registration.
The Refund Clerk shall then submit the case with the register in Form
S.R.I. after completing column 1-11. He shall also prepare and submit with the
case a refund or renewal statement in Form S.R. 2 or S.R. 4, as the case may
be, and enter (both in words and figures) the amount of the refund (after
deduction one anna in the rupee where this is necessary) or the fresh stamps
admissible.
Note. The deduction shall be calculated on each stamp for which the allowance
is claimed and not on the aggregate value of the stamp 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 stamps the stamp duty on a single instrument,
they should, for the purpose of calculating the deduction, be treated as a
single stamp.
25.
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 or renewal statement in Rule 24 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 have been strictly complied
with.
He shall then record his opinions as to the admissibility of the claim,
and if he the claim to be in order, he will sign the refund or renewal
statement and fill up column 12-15 of the register and then submit the case
with relevant papers to the Collector.
26.
The Collector shall satisfy himself that the claim is admissible, and
if he is so satisfied, he shall check the register and the refund or renewal statement
with the relevant stamps and see that the amount of the refund or of the fresh
stamps to be granted or issued is correctly entered both in the register and
the refund or 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 top corner of each stamp punch
the head of the figure and record on it the following with a large rubber
stamp:---
*Cancelled
Refund sanctioned on
________________
Renewal
Signature
of the Collector
___________
District*
Note.—It is essential that each stamp where there are more than one shall
be torn, punched and stamped individually in the above manner.
Therefore the Collector shall sign the statement and
till up column 16 and 17 of the register and then return the case to the
Superintendent.
When the Collector makes a refund under section 55
of the Act, he shall cancel the original debenture by writing on or across it
the word “Cancelled” and affix his usual signature with the date thereon.
Note.—Pending destruction under Rule 35; the
cancelled stamps shall be kept securely locked in the custody of the Refund
Clerk.
27.
The Superintendent shall then arrange to hand over in his presence the
refund or renewal statement to the applicant or his or her agent or counsel and
obtain an acknowledgment in column 18 of the register. He shall then set his
own initials in column 19 in token of his having done so.
When the amount of the refund does not exceed Rs. 10 the money may be remitted
to the applicant by postal money order at his expense in accordance with Rule
4.59 of the Subsidiary Treasury Rules.
28.
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 or
renewal statement is not taken delivery of by the applicant or the further
evidence is not furnished within one year of the date of such order, the application
with the stamps and the refund or renewal statement shall be destroyed under
the orders and in the presence of the Collector, and the fact noted in column
21 of the register in Form S.R. 1.
Note. (1) The application with the stamps and the refund or 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 S.R. 1, which shall be submitted to the Collector.
(2) Sanction to a refund which has not been acted upon for a period of
one year shall be deemed to have lapsed and shall not be renewed except in the
case of refunds under section 54 of the Act. The renewal or refund under
section 54 must be applied for within a period of three 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.
29.
(i) The procedure as regards
applications and grant of refund and renewal in respect of stamps issued for
retail sale to an authorized 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 back are in good conditions
and fit for re-issue, they shall not be cancelled or destroyed, but sent to the
Treasury Officer with a memo, in duplicate in forms S.R.5.
(ii) The number and value of
the stamps received shall be compared by the Treasury Officer with the
memorandum submitted, and if they are correct and the stamps are serviceable
and fit for re-issued they shall be deposited immediately in the main store
under double lock, the necessary entries being made in the double lock
register. The Treasury Officer shall then sign the certificate on the
memorandum and return one copy thereof to the Collector, the second copy being
retained for record in the Treasury. The 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 Board of Revenue.
(iii) On receipt of the
aforesaid certificate from the Treasury Officer, the Clerk concerned shall
prepare the refund or renewal voucher in form S.R. 3 or S.R. 4 and submit it,
with the case, through the Office Superintendent, to the Collector for has (his) signature.
(iv) Before signing the
Refund or Renewal voucher, the Collector shall personally satisfy himself, in
the case of renewal that the stamps have actually been sent to the Treasury
Officer and that the latter’s acknowledgment thereof has been duly obtained in
the prescribed Form No. S.R.5. He shall also particularly see in the case of
refunds that the deduction of one anna in the rupee or any discount allowed to
the stamp vendor has been made, as required by serial No. 20 (viii) of the table in rule 25 of the
Punjab Financial Rule, Volume I. The Collector shall then sign the voucher and
return it to the Office Superintendent for further action in accordance with
Rule 27.
30.
If the Collector decides that no allowance is admissible, he shall
record his reasons for refusal and after writing on or across the stamps
“Refund/Renewal __________ refused” return the papers to the Office
Superintendent. The later shall return the stamps to the applicant, whose acknowledgment
shall be obtained in column 18 of the register in Form S.R.1.
If the Collector calls for further evidence in support of the
application, a memorandum shall be issued to the applicant giving full
particulars of the document required to be furnished.
31.
If the applicant feels aggrieved with the orders of Collector, he may
file an application for revision of such order to the Commissioner of the
division who shall dispose of the matter himself, if the amount involved does
not exceed rupee two hundred and fifty. In any other case, the Commissioner
shall forward the case to the Board of Revenue,
32.
If the claim for refund or renewal is of an unusual nature or the
limitation of two years laid down by Rule 12 has been exceeded in a case of hardship,
and the Collector considers that the sanction of Government should be accorded,
he shall address the Assistant Secretary to the Board of Revenue through the
Commissioner of the division, and also forward to that office the stamps (if
any) tendered by the applicant.
The Board of Revenue, if necessary, shall refer the mater to the
Finance Department and the orders of Government shall be communicated to the
Commissioner of the division and the Collector of the district concerned over
the signature of the Secretary to Government, Punjab, for the subject of
“Stamps” and to the Accountant-General, Punjab, over the signature of an
officer of the Finance Department. The Assistant Secretary to the Board of
Revenue shall then personally destroy the stamps on receipt of the order of
Government.
If the Board of Revenue or the Provincial Government decides that the
refund or renewal is not admissible the original stamps shall be destroyed by
the Assistant Secretary to the Board of Revenue and the orders of rejection communicated
to the Commissioner and the Collector concerned.
On receipt of order from the Government or the Board of Revenue 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 cause to be prepared
the necessary voucher in Form S.R. 2 or S.R. 4, as the case may be, and deliver
the same to the applicant or his duly authorized agent, who shall acknowledge
its receipt in column 18 of the register.
COMMENTS
Finance Department must
determine question of refund. Decision to refund or not to refund has to be
taken by Finance Department. Where no independent decision was taken by Finance
Department, which instead acted on the advice of Law Department, which does not
figure anywhere in the Rules. It was held, the question as to whether petitioner’s
case fell within purview of R. 32, Punjab Stamp (Non-Judicial Refund, Renewal,
and Disposal) Rules, 1953, should have been decided by Finance Department not
merely on basis of advice of Law Department but after noticing relevant facts,
especially assertion of petitioner that he could not apply earlier for refund,
as stamps had been handed over to an investigating agency by the Sub-Registrar
and were received back by petitioner on 23-02-1965, only two days before
application for refund was filed. Where that was not done the decision was not
in accordance with law.[2]
33.
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 and thereafter destroyed.
D.—AUDIT
34.
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 register 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 and renewal statements in Form S.R. 3 and
S.R. 4 with the certificates of the Treasury Officer in Form S.R. 5 and also
check the entries of receipt of stamps made by the Treasury Officer in the
copies of the plus and minus memorandum kept in treasuries.
35.
Immediately after audit, the cancelled stamps, referred to in rule 26,
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 36.
36.
The destruction of stamps under these rules shall be effected by
burning in the presence of the Collector, who shall record the following
certificate on the files.
*Stamps of the value of Rs. …………………………………
(both in words and figures) destroyed by burning in my presence
Collector
District*
Date ………………..
The
fact of the destruction of stamps shall also be recorded in columns 21-23 of
the register in Form No. S.R. 1.
[Note.—For
forms see pages 974 to 976 of the
Punjab Gazette, dated 10th December, 1954].
[1] See entry No. 1 of the Table of Reductions and Remissions Chapter I, Part II-C of the Punjab Stamp Manual, 1934.