(1) The Treasury Officer or sub-Treasury and such other officers as the Chief Controlling Revenue Authority may appoint, shall be ex-officio vendors in each local depot. Such persons as may be licensed by the Chief Controlling Revenue Authority or other officers empowered by the Chief Controlling Revenue Authority or the Government to grant licences, shall be licensed vendors. Ex-officio vendors shall sell only such stamps as they may be directed to sell by Chief Controlling Revenue Authority or the Government.
Licensed vendors shall sell only such stamps as are indicated in their licences. Sales to the public or to licensed vendors shall not be made direct from the store under doublelock, such sales being made by the ex-officio vendor from the supply entrusted to him for this purpose, to be kept by him under single-lock as prescribed in the following rules.
(2) The stock of stamps to be left with the Treasury Officer or Sub-Treasury Officer to be kept by him under a single-lock shall be limited to a week’s supply. He shall maintain a register, which will be in the English language, of receipts and issues from single-lock, in the same form as the double-lock register and at the beginning of each week, he will prepare an indent for the quantity required during the week in a form showing the balances in his hands, an average week’s consumption and the quantity required. When this indent is presented to the Treasury Officer/Sub-Treasury Officer he will examine the single-lock register, and check the correctness of the arithmetical calculations made therein. If he approves the indent, he shall then give out the quantity required from the store under double-lock, check the correctness of the entries made in the double lock register, see that they correspond with those made in the single-lock register, initial both the registers, and return the double-lock register to the double-lock store. The same procedure shall ordinarily be followed, when stamps are issued from double-lock at any intermediate date, but when it is necessary to make issue more than once in one day, the prescribed checks need be applied at each time of issue, only to the particular description of stamps given out from double-lock. There shall be bi-monthly verification of the balance of stamps in the hands of the ex-officio vendors unless the Government desire that such verifications should be more frequent (e.g.) on every day on which stamps are issued to the stamp vendors from the double-lock.
(3) From the stock so made over to his charge and kept by him under single-lock, the ex-officio vendor shall sell stamps to the public and to licensed vendors for cash. He shall maintain a single-lock register in the same form mentioned in sub-rule 13(a) of rule 12 in English language entering therein both in quantities and value, the receipts from double-lock, the daily sales and the balance in his hands of each denomination at the end of each day.
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(4) The account of the daily sales shall be inspected and the correctness of the calculations shown therein checked every day by the officer-in-charge of the depot. This will be checked periodically by the Superintendent of Stamps/Assistant Superintendent of Stamps during local inspections.
(5) Indents and challans from parties requiring stamps shall be first presented to the ex-officio vendor, and the indents shall not be allowed to go to the cashier until the money has been actually paid into the treasury.