Section 13 in The Punjab Stamp Losses and Defalcations Rules, 1935
13.
The provisions of rules 5-12 apply mutatis mutandis to stamps whether postal or non-postal that are lost in transit between a local depot and a branch depot. In such cases the Investigating Officer will enquire into the responsibility of both the despatching and the receiving officers.Losses of stamps forming part of the stock in a local or branch depot
