Section 4 in Rajasthan Stamps Disposal Rules, 1962
4.
The Superintendent of Stamps shall on receipt of stamps proceed to investigate that stamps are genuine and are really obsolete, unserviceable or spoilt and further that the explanation of the Treasury Officer is adequate and in case he is satisfied will certify to that effect. He will, therefore, pass order for the writing off the value of such stamps to a limit of Rs. 5000/- in each separate case and the Superintendent of Stamps shall cause stamps to be destroyed in his presence and grant a destruction certificate. The destruction certificate shall show the quantity and face value of the stamp destroyed.
