(iii)As regards non-judicial stamps it should be the aim of the Collector to provide the sale of these within the easy reach of all. For this purpose licenses should be issued freely to rural sub or branch post-masters (ex officio and not by name) and village school masters. The concession allowed to this class of licences termed "special licenses" in Rule 26(iv) is that an advance may be made of non-judicial stamps at the start without payment of ready money up to a value not exceeding Rs. 50 for all stamps supplied to such licenses. In excess of this advance a special licenses is required to pay ready money less the discount admissible. The stamps supplied to him as well as his money remittances for their value to the nearest treasury or sub-treasury are to be sent through the post in insured parcels, the charges for postage and insurance being borne by the Stamp department. The licensee may remit the amounts by ordinary money order, the Stamp department bearing the charge for commission. The licensee receiving such advance shall give a receipt for the money value thereof, which receipt shall be renewed from year to year in the manner prescribed for permanent advances on account of contingent expenditure. When the Government servant ceases to be specially licensed or desires to discontinue the advance, he shall refund the value entered in the receipt, either in money or in stamps of the class which he is licensed to sell and shall be granted a receipt for the same by the officer to whom the refund is made the original receipt given by the specially licensed vendor being retained on behalf of Government. When any Government servant specially licensed, makes over charge to another Government servant also specially licensed, he shall obtain from him a receipt for the advance made over to him in stamps.
