Section 16 in The Bihar Stamp (Use of Franking Machine/Tax Meter) Rules, 2004
16.
Authorized officers for sealing and breaking the seals. -(i)The machines for registration officer and other offices, individuals, body and institutions located at block level shall be sealed by the Additional Collector or any officer not below the rank of an Additional Collector authorised by the Collector.(ii)If such condition arises, the seal of a franking machine/tax meter shall be broken only by the officer authorized for sealing the machines.
