Section 182(1) in The Indian Post Office Rules, 1933
(1)The postage chargeable on the delivery of official postal articles when the postage is not prepaid or is insufficiently prepaid, shall be the same as payable on unofficial postal articles of the same category.Exception :- the above clause shall not be applicable in respect of postal articles posted by or received by the Election Commission containing ballot paper. For such mail single deficiency will be collected.Note. - The prepayment of postage on parcels is compulsory.