Section 239: Application of rules to impressed and other adhesive labels, etc
THE UTTAR PRADESH STAMP RULES 1942 (As Amended)State Rules of Uttar Pradesh · 1899
The above rules shall apply mutatis mutandis for the refund of impressed adhesive labels (i.e. labels affixed in the office of the Board of Revenue or of the District Officer of Meerut, Lucknow or Kanpur), to foreign bill, notarial and share transfer stamps affixed to instruments, and to labels affixed to impressed sheets.
240. Destruction of detached adhesive stamp- In cases in which a refund of the value of adhesive stamps is admissible the Collector shall destroy them by burning at the time he signs the refund voucher, and shall thereupon endorse on the voucher a certificate to the effect that the labels have been destroyed in his presence.