SAKINA BIBI versus COLLECTOR, LAHORE
Punjab Stamps (Non-judicial Refunds, Renewals and Disposal) Regulations 1954 Section 49 (5) (d) Punjab Stamps (Non-Judicial Refunds, Renewals and Settlements) Rules 1954, RR 12 and 32 return of stamp return limit, In cases falling under section 49 (5) (d), the Stamp Act, 1899, the documents are generally allowed within a period of sixty days from the date of execution of the document where the document is processed. The date was 6 8 1962, the request for return was submitted on 25 2 1965, it was not within time, however, the arbitrator was entrusted with the responsibility of stamp duty in case of special difficulties. Color can be added in time for the return of the refund within two years from that date. Nature with the approval of the Government through the Commissioner of the Division and Board of Revenue
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