Section 4(1) in The Orissa Supply and Sale of Stamps and Stamped Papers Rules, 1990
(1)On receipt of stamps and stamped papers by railway consignments or postal parcels, the same shall be opened in the Treasury, Special Treasury or Sub-Treasury, as the case may be, in presence of the Treasury/Special Treasury/Sub-Treasury Officer or an Officer authorised by him and the entire contents shall be counted carefully with reference to the details in the invoice concerned.
