All transactions in pure and excise opium and poppy-heads on account of Government may be carried on without restrictions :Provided that in case of transit by post :-(a)Only the parcel post may be used;(b)the parcel shall be accompanied by declaration stating the name or designation of the consignee and consignor, the contents of the parcel in detail and the indent number and date covering the transaction;(c)the consignee shall show distinctly in his account books, the name or designation of consignor and the quantity of the drugs sent to him from time to time by post.
