The Punjab Non-Judicial Stamp
Refund, Renewal and Disposal Rules, 1954 (Pakistan
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 Pakistan
(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, Punjab for the Up to Rs. 2,000 in each
Subject of
“Stamps”. Individual
case.
(3) Secretary to
Government, Punjab for the If the value exceeds Rs.
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, Karachi , for exchange. If, however,
the stamps are unfit for issue because of damage due to defective packing at Karachi , the matter shall be referred to the Assistant
Secretary to the Board of Revenue, who will, if satisfied that the facts
alleged are correct, have the stamps in question returned to the Controller for
exchange.
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, Karachi , or to the Board of Revenue, shall be made in the
plus and minus memoranda by the Treasury Officer.
9.
Orders
conveying sanction to the writing off of losses under these rules shall be
communicated to the Accountant-General, Punjab ,
as follows:---
(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, Punjab ,
for the subject of “Stamps”, or of an officer of the Finance Department,
according as the order issued without or with the concurrence of the Finance
Department.
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, Punjab , for
orders with his opinion. No revision shall lie if the Collector has refused to
entertain an application which has not been filed within the period of
limitation prescribed by section 50 of the Act.
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].
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