(a) Too strict a compliance with the provisions of See,. 30 of the Court-fees Act cannot be enjoined.
Impressed court-fee sheets used for depositing court-fees need not be cancelled or punched otherwise than as required by that section. Rules 252 to 258 should be carefully observed in the case of labels in all cases it should be carefully seen that the figure heads' of the courtfee stamps are punched out, that the pieces are destroyed, and the value of stamps entered at proper places and in the register if any, maintained for the purpose, before the documents to which stamps are attached are filed or acted upon.
(b) Every presiding officer of a, court shall see that the punching is done immediately on presentation of the plaints, petition or other documents in court. Every officer should inspect the work of his subordinates from time to time so as to ensure attention to their duty and to limit opportunities for fraud. A very efficient cheek can be kept on any attempt to defraud the Government if each officer examines daily some of the records he handles and it he also examine periodically bundles of records of cases dealt with by him, taken out at random from the shelves in which they are placed.