Section 10(2)(iii) in The Orissa Supply and Sale of Stamps and Stamped Papers Rules, 1990
(iii)If the damaged stamps and stamped papers are in a Special Treasury or Sub-Treasury, these shall be brought to the District Treasury by the Special Treasury/Sub-Treasury Officer concerned on a date to be fixed in consultation with the Treasury Officer. If the face value of the stamps and stamped papers be destroyed does not exceed one thousand rupees, these may be sent through an employee subordinate to the Special Treasury/ Sub-Treasury Officer and authorised by him. On receipt of the stamps and stamped papers, the Treasury Officer shall issue a receipt in the following form :