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State of Punjab - Section

Section 13 in The Punjab Stamp Rules, 1934

13. Tahvil or expense stock in the sole custody of treasurer.

- At each local or branch depot, whether a branch of the Imperial Bank of India exists or does not exist, there shall be a supply of stamps in the tahvil or expense stock in the sole custody of the treasurer or sub-treasurer for the purpose of supply to the public and licensed vendors. Issues shall never be made to the public or licensed vendors from the stock under double lock except in the case of Kot Khai sub-treasury where the sub-treasury officer has been declared to be an ex officio vendor and sells stamps direct from the double lock.