Section 10(2)(vii) in The Orissa Supply and Sale of Stamps and Stamped Papers Rules, 1990
(vii)The Treasury Officer shall then fix a date for destruction of the damaged stamped papers in consultation with the Collector or where the Collector has nominated an Officer in pursuance of Note 2 under Clause (ii), with that Officer. On the date so fixed, the seals shall be broken open in the presence of the Collector or the Officer nominated or deputed by him and the Treasury Officer who shall jointly count and verity the stamps and stamped papers meant for destruction.