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Section 328: Inspection of stamp vendors

THE UTTAR PRADESH STAMP RULES 1942 (As Amended)State Rules of Uttar Pradesh · 1899

(1) In request, the District Officer shall furnish the Inspector with a list of the licensed stamp vendors in the district, a statement of the advances, of any, held by each official vendors and particulars regarding any matter which may require special attention.

(2) In particular, it shall be the duty of the Inspector to see:

(a) that the verification of the balance of stamps in the hands of the ex-officio vendor of stamps four times a month prescribed by Rule 85 and 86 (a), Chapter II, Part IV of the United Provinces Stamp Rules, 1942, is, duly carried out by the officer in-charge of the local deport and whether the word "verified" has been written and initialed by him against the balance;

(b) that the accounts of the daily sales of stamps mentioned in Rule 87 of the said rules, is inspected and the correctness of the calculations shown therein checked every day by the officer in-charge of the depot;

(c) that the Treasury Officer, in order to ensure a comparison of actual credits in the treasury accounts with the value of the sale of stamps shown in the single lock register, examiner as required by Rule 88 of the said rules, the single lock register daily and sees that the treasury challans exist for all the sales shown therein and whether he also compares the entries in the single lock register and the treasury challans with the register of stamps receipts and commission paid (Treasury From No.25) ;

(d) that as invoice showing the stamps dispatched are reburied Rule 130 of the said rules is checked by the Treasury officer with the contents of the packets dispatched and with the registers showing the issue, from double and single locks before the consignments are dispatched and whether this check as certificated on the invoice -(as examination of the officer copy will show whether this has been done);

(e) that the verification certificates on he treasury plus and minus memorandum and the treasury accounts are signed, as laid down in Rule 100 of the said rules, by the Treasury Officer and the District Officer after actually referring to the single and double lock registers and register of advances prescribed in Rule 160 of the said rules and after verifying the actual stock in the ex officio vendors' hand;

(f) that very vender of stamps in the localities which he visits holds a Licence from the District Officer and that the conditions of his Licence are being observed. He shall examine the registers of sales of general and court-fee impressed sheets and the store of stamps in the possession of each Licence vendor, and shall ascertain whether any, and, if so, what description of stamps have been sold by the latter since the last inspection. He shall enquire whether any vendor demands or accepts for any stamp more than the actual value denoted thereon ; and

(g) that facilities for meeting the demand for stamps of all kinds exits at every place he visits, or which might be provided for meeting that demand. He shall also enquire as to the use of impressed general stamps and receipt stamps by persons who are likely to need them, such as banias, money-lenders, bankers, and others, and should directly question them as to whether they are able to readily procure such stamps as they require. He should satisfy himself after the examination of the stamps in the hands of licensed venders whether they keep a stock of receipt stamps law, its observance by all classes in the district and the sufficiency of the facilities for obtaining stamps o fall descriptions which the public may reasonably require.

Where this provision sits

ActTHE UTTAR PRADESH STAMP RULES 1942 (As Amended)
Section328
Marginal noteInspection of stamp vendors
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

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