Amendment status not verified — confirm the current text below against the official source.
Procedure for the refund of value of unused stamps or renewal of damaged or spoiled stamps.— (1) An application for refund under rule 6 or for renewal under Rule 7 shall be chargeable with a court fee of Rs. 1.25. (2) Applications for grant of refund or renewal of stamps shall be made personally or through an agent appointed by a duly attested power-of-attorney to the Commissioner and shall furnish the following information:— (a) Full name, surname (if any) and residence of applicant and the name of the firm, if any, on whose behalf application is made. (b) Description and the number of stamps with respective value. (c) Total value of the stamps. (d) Date of purchase of stamps. (e) The place and the authority from whom the stamps were purchased. (f) Manner in which the stamps were spoiled or rendered unfit for use. (g) Whether the application is for refund or renewal. (h) Date of application. Manual of Goa Laws (Vol. II) – 147 – Entertainment Tax Act and Rules (3) After the receipt of the application the clerk concerned shall examine the same in order to see that— (a) It contains the requisite information. (b) The stamps tendered are genuine. After carefully examining the grounds of the application and all relevant papers, the clerk shall record a note whether he considers the claim to be admissible or not and shall submit the same to the officer concerned who after the necessary check will submit the same with his report to the Commissioner for his decision. A proper register shall be maintained in the office of the Commissioner in respect of refund of value of unused stamps and renewal of damaged or spoiled stamps, in Form ‘I’.