Every court or head of an office shall appoint, by an order in writing, an officer for the purpose of cancelling the court-fee stamps under Section 30 of the Court-fees Act. That officer should, ordinarily, by the reader for the documents filed in the court and the ministerial head of the office for the documents presented before him. The officer so appointed shall personally attend to and by personally responsible for the strict fulfillment of the duty or receiving the documents filed and examining the correctness and adequacy of the stamps attached thereto and recording legibly below the stamps, their aggregate value and number and immediately cancelling the stamps.
The ministerial officer, so appointed, may employ a trust-worthy sub- ordinate, subject to the approval of the court or head of the office, to do, under his immediate supervision, the mere manual work of cancelling the stamps, but it must be distinctly understood that the ministerial officer shall remain personally responsible for the due execution of the duty and/or any defalcation or fraud that may occur in connexion with it.