Section 3 in The Punjab Stamp Losses and Defalcations Rules, 1935
3.
There are three classes of cases of loss connected with stamps -(i)Losses in transit -(a)between the Central Stamp Store, Nasik Road and Local depots in the Punjab, and(b)between a local depot and a branch depot;(ii)Losses of stamps forming part of the stock in a local or branch depot; or(iii)Losses when stamps are abstracted from files or otherwise illegally acquired and fraudulently re-used.Note. - Loss in stamp revenue due to deficiency in the stamping of documents to be dealt with separately under Rule 14 of the "Punjab Stamp Audit Instructions, 1933".
