Section 14(4) in The Punjab Stamp Losses and Defalcations Rules, 1935
(4)steps taken or proposed to be taken to prevent such damage in future. A copy of this letter should be endorsed to the Accountant-General and the Postmaster-General, Punjab. it shall be open to the Controller of Stamps in any case to draw the attention of the administrative head to the damage with a view to instituting enquiries as to the cause of the damage, etc., fixing the responsibility therefor and taking necessary action.These losses will be generally borne by the Posts and Telegraphs Department, but in cases in which individuals having been found guilty, of contributory negligence are ordered to make good the whole or a part of the total loss (equivalent either to the intrinsic value or the face value of the stamps) the former only in cases where the stamps are spoilt but not lost, if lost, cannot be used the recoveries shall be credited to that department.Losses and defalcations of stamps when they are abstracted from files or otherwise illegally acquired and fraudulently re-used.
