(1) The General Stamp Office will be in Puducherry and under the charge of the Superintendent of Stamps.
(2) The stamp depot in the General Stamp Office, Puducherry will be in charge of the Assistant Superintendent of Stamps, Puducherry. He shall maintain sufficient stock of the stamps referred to in sub-rule (3) of rule 1.
(3) The Assistant Superintendent of Stamps shall either personally count or cause to be counted in his presence in detail immediately on receipt of stamps from the Controller of Stamps, verify the stamps with reference to the invoices and return the original duly signed and acknowledging their receipt after the supply has been duly taken into account in the stock books, and retain the duplicates for record in his office. He shall also observe the detailed procedure for supply and distribution of stamps prescribed in this behalf in these rules.
(4) Stamps found unfit for issue whether at the time of their receipt or subsequently owing to faulty manufacture shall, as soon as their unfitness is discovered, be sent to the Controller of Stamps for replacement free cost. Stamps found unfit for issue owing to causes, other than faulty manufacture, shall be disposed of in accordance with the procedure prescribed in these rules.
6
(5) Every treasury/sub-treasury shall be a local depot for the custody and sale of the stamps referred to in sub-rule (3) of rule 1 and shall maintain a reserve stock of stamps not less than the probable consumption of four months, in addition to the stock required for a similar period. The stamps for the local depots will be supplied by the Assistant Superintendent of Stamps.
(6) (a) As soon as possible after the arrival of the supply of stamps from the Central Stamp Store/General Stamp Depot, the Assistant Superintendent of Stamps, Puducherry/Officer-in-charge shall personally examine the outward appearance of the boxes or packets and satisfy himself that they bear no marks of tampering. He shall either personally count or cause to be counted in his presence in detail the contents of all boxes or packets containing stamps of higher denominations (i.e.) labels and stamps of the individual value of Rs. 25 or over. In the case of stamps of lower denominations, 10 per cent of the boxes shall be opened, and the stamps contained therein counted or caused to be counted in detail as aforesaid. If the percentage opened are all found to be correct, the remainder may be left with seals unbroken to be counted as they are required on being given out from double-lock.
(b) The boxes or packets shall invariably be placed immediately on arrival in the strong room of the treasury and then opened one at a time, in the presence of the officer, who must be present all the time the boxes or packets are being opened, and their, contents examined and counted. In no case must a second packet or box be opened until the contents of the first have been completely examined and verified and placed in the proper receptacles. The number and value of stamps received shall be compared by the Assistant Superintendent of Stamps/Officer-in-charge with the invoice submitted, and a receipt shall be sent not later than seven days after the arrival of stamps to the officer who sent the stamps. The officer is responsible and shall satisfy himself as to the number of stamps received before signing the receipt and shall see that the supply of stamps has been duly taken into account in the stock books. The inside wrappers of packets of stamps, which bear the initials of the officer through whose hands the packets passed before issue from the Central Stamp Store/General Stamp Depot, shall invariably be preserved till the whole contents of the packets have been examined and found correct.
(7) The Assistant Superintendent of Stamps/Officer-in-charge shall send a special report to the Superintendent of Stamps/Assistant Superintendent of Stamps when excesses or shortages are discovered in packets of stamps received by him in accordance with the instructions issued from time to time. The report shall contain full particulars in regard to packages in which the excesses or shortages are found.
(8) Stamps found unfit for issue whether at the time of their receipt or subsequently owing to faulty manufacture, shall, as soon as their unfitness is discovered, be sent to the Controller of Stamps, Nasik Road, for replacement free of cost. All stamps found unfit for issue at the time of their receipt owing to causes other than faulty manufacture. such as, stamps sticking together, or becoming damaged in transit, or found damaged in stock at any time after receipt, shall be destroyed by or under the orders of the Superintendent of Stamps in respect of the Stamps in his custody, and their value written off the accounts upto the value of Rs. 300 each time, if the value of the stamps to be destroyed exceeds Rs. 300, the sanction of the Government shall be obtained for their 7 destruction and for writing off of their value. The necessary entries on account of the above should be made in the plus and minus memoranda of stamps.
(9) If any loss is caused to the Government through the negligence of Government servants, the question of enforcing pecuniary liability against such Government servants shall always be considered as well as other form of disciplinary action.
(10) All stamps spoiled, damaged or unused, admitted for refund or renewal and cancelled in accordance with the provisions of the Act and unclaimed stamps shall be destroyed monthly in the local depots as provided in sub-rule (11). With regard to other, unused stamps received from the public or from local depots by the Superintendent of Stamps, the Superintendent of Stamps, shall decide with reference to their condition, whether they shall be re-issued or destroyed.
(11) The stamps to be destroyed shall be entered in the registers prescribed for the purpose and shall be kept in safe custody till they are actually destroyed. The entries in the registers shall be verified with the stocks of stamps taken out for destruction by the officer-in-charge of the General Stamp Depot/local depot, and the stamps shall be burnt monthly in the immediate presence of the Assistant Superintendent of Stamps at Puducherry and in the presence of the Administrators, Karaikal, Mahe and Yanam as the case may be. A certificate shall be, recorded in the register by the officer concerned to the effect that the stamps detailed therein and to the extent of the value were destroyed and burnt in his presence. A copy of the certificate of destruction shall be sent to the Superintendent of Stamps and Resident Audit Office, Puducherry on or before the 6th of every month, along with the monthly plus and minus memoranda of stamps.
(12) Necessary entries on account of the destruction of stamps shall be shown in the monthly plus and minus memoranda of stamps sent to the Pay and Accounts Officer and the Superintendent of Stamps, and in the stock register and monthly accounts of the depots. The discrepancies found between the plus and minus memoranda of stamps and the treasury accounts shall be reconciled by the Pay and Accounts Officer, in direct communication with the officers concerned.
(13) (a) Immediately after the stamps received have been counted, they shall be placed in proper receptacles in the store under double lock in the presence of the Assistant Superintendent of Stamps/officer in-charge, arranged in parcels and packets containing known quantities, the amount and the value of each denomination being entered at the same time in a register maintained to show the receipts and issues to and from the store under the double- lock. These entries shall be checked by the Assistant Superintendent of Stamps/officer-in-charge at the time when the stamps are deposited, and the correctness of the arithmetical calculations of additions to the balance, as well as of the values compared with the quantities shall be verified, and initialled by him at the time.
(b) The register shall then be placed with the stamps in the double-lock receptacles and shall not be renewed therefrom, nor shall any entries be allowed to be made therein, except in the presence of the Assistant Superintendent of Stamps/officer-incharge. The stock shall be carefully examined and dried when necessary and the place where they are stored shall always be kept properly dry. The sheets shall as far as possible be kept face to face and never back to back.
8
(c) In all cases where stamp registers have to be checked, actual check of quantities against values is a very important one; the correctness of the calculations of value must be tested in detail either by actual multiplication or by the use of correctly prepared tables and this check shall never be omitted. This remark applies also to such of the following rules as prescribed a check of this kind. It is not necessary that complete checking shall be done by the officer himself. It will be sufficient if the officer personally checks 10 per cent of the entries in each class of stamps, leaving the remaining entries in each class to be checked by a subordinate under his supervision.