Section 220: Evidence to he taken before refund orders are passed
THE UTTAR PRADESH STAMP RULES 1942 (As Amended)State Rules of Uttar Pradesh · 1899
A Collector is not authorized to delegate to any other officer the power of administering an oath or affirmation in inquiries such as are referred to in Rule 219.
Necessary evidence should generally be taken before refund orders are passed, and reliance should not be placed solely on the stamp officer's report or the unsupported allegations of claimants for refund.