Section 7(7) in The Punjab Stamp Losses and Defalcations Rules, 1935
(7)On what date was the case (a) received, (b) opened ? It will be for the Deputy Commissioner to determine what action by way of prosecution or otherwise is to be taken with reference to the orders of Government (see Annexures I, II and III to these rules). If the loss relates to postage stamps, the Deputy Commissioner shall submit the detailed report to the Controller of Stamps, the Commissioner of the Division and the Assistant Secretary to the Financial Commissioners and also endorse copies to the Accountant General and the Postmaster General, Punjab. If the loss relates to non-Postal stamps, the detailed report shall be submitted to the Accountant General through the Commissioner of the division with 3 spare copies for use in Commissioner's, Accountant General's and Financial Commissioner's Offices.
