To cheek whether the closing balance and the totals referred to in Rule 282 actually tally, another statement shall be prepared. In this statement figures should be actually copied out from the double lock and the single lock registers and the certificates received from sub-treasuries. It should be in the following form:
Kinds of Total Double lock registers .... ....
.... ....
Stamps Single lock registers .... .... .... ....
Sub-treasuries .... .... .... ....
Total .... .... .... ....
This statement will correlate the abstract statement prepared by the stamp clerk and the plus and minus memorandum prepared by the treasury. The grand total of the statement should be the same as the closing balance of the abstract statement while the headwise totals should tally with the closing balances of the plus and minus memorandum. The correctness of the statement in regard to these matters should be certified by the officer signing the plus and minus memorandum.