Section 5 in The Orissa Supply and Sale of Stamps and Stamped Papers Rules, 1990
5. Accounts of Stamps received to be maintained.
(1)Immediately after the stamps received have been counted, they shall be placed in proper receptacles in the store under Double Lock in the presence of the Treasury/Special Treasury/Sub-Treasury Officer, arranged in parcels and packets containing the quantity, the amount and value of each denomination being entered and the same time in the Register of Stamps (maintained in Schedule XXXII, Form No. 3 for non-judicial stamps and Schedule XXXIII, Form No. 4 for judicial stamps). Each of these Registers shall be maintained in two volumes, one for the Double Lock and the other for the Single Lock. Entries in these Registers shall be checked by the Treasury/Special Treasury/Sub-Treasury Officer at the time when the stamps are deposited or issued and the correctness of the arithmetical calculation as well as of the values compared with the qualities shall be verified and initialled by him. The volumes meant for the Double Lock shall be kept in double lock receptacles alongwith the stamps and shall not be removed therefrom nor shall any entries be allowed to be made except in the presence of the Treasury/Special-Treasury/Sub-Treasury Officer. Physical verification of the stock should be conducted at least once in a month. If the stock is very large, the Treasury/Special Treasury/Sub-Treasury Officer may verify at least ten per cent of the stock himself, leaving the remainder to be verified by a subordinate under his supervision.(2)The Single Lock- Register will show the issues from the Double Lock to the ex officio vendor (i.e. Treasury/Special-Treasury) Sub-Treasury Officer). The issues should ordinarily represent the estimated demand of one month. The sale proceeds of each day, received from public and from licensed vendors, shall be promptly deposited into the Treasury.(3)Issues shall be made against challans. There shall be separate challans for each class, i.e. non-judicial, Court-fee and postage stamps and match excise banderols. The challans should be presented by the purchasers to the Accountant who shall check the correctness of the particulars thereof, especially the discount claimed, and note in a simple register the amount of the challan and the name of the purchaser challans after check by the Accountant should be presented with cash to the ex-officio vendor for the issue of stamps. This procedure shall also apply to post-office requisitions. The ex-officio vendor shall enter the sales chronologically in the single lock register and shall strike a daily balance of different denominations of stamps.(4)The Accountant shall watch the return of the challans and post-office requisitions and prepare the daily accounts on their basis. If there is any discrepancy, he shall immediately bring it to the notice of ex-officio vendor.
