In order to systematize the procedure in regard to the disposal of applications for refunds, and with a view to facilitating the labours of inspecting officers, an order sheet in Form No. 9, Appendix B, shall be used; it should be attached to the vernacular record of the case before deposit in the record room. This form should be filled up in English by the District Stamp Officer before submitting the case to the Collector.
242. Procedure when refund is not taken or evidence not furnished with- In one year of Collector's order- When an application is made for refund or renewal under the Stamp or Court Fees Acts in respect of a stamp which has been spoiled or misused or for which the applicant has had no immediate use or on the renewal of a debenture and an order is passed by the Collector sanctioning the allowance or calling for further evidence in support of the application, then. If the amount of the allowance or the stamp given in lieu thereof is not taken, or if the further evidence required is not furnished, as the case may be, by the applicant within one year of the date of such order, the application shall he struck off, and the spoiled or misused stamps (if any) sent to the Junior Secretary, Board of Revenue, United Provinces, for destruction. The Personal Assistant to the Junior Secretary shall have the stamps destroyed in his presence and shall certify in writing in token of his having done so.