Section 7 in The Punjab Stamp Losses and Defalcations Rules, 1935
7.
The officer in charge of a local depot or branch depot, as may be, shall bring any shortage in a consignment immediately to the notice of the Deputy Commissioner of the district who will report the matter to the Controller of Stamps, Nasik Road, to the Postal or Railway authorities and to the Civil Railway Police, as may be, for investigation and send a copy of his report to the Assistant Secretary to the Financial Commissioners, through the Commissioner of the division and to the Accountant-General, Punjab, and also to the Postmaster-General, Punjab, if the stamps are postal. The Deputy Commissioner shall immediately depute an Extra Assistant Commissioner or Assistant Commissioner unconnected with treasury work to hold an enquiry which should, in, particular deal with the manner in which the following rules were observed :-(1)Rules 22, 23 and 25 of the Punjab Stamp Despatch and Receipt Rules, 1934.(2)Rules 4.8 and 11.20 of the Punjab Stamp Despatch and Receipt Rules, 1934.The report of the officer deputed to hold the enquiry should particularly include answers to the following questions :-(1)What was the number stencilled on the case in which the shortage was found.(2)(a)Was the case weighed before taking delivery and its weight checked with the weight noted either in the invoice or in the list attached thereto?(b)If so, was there any deficiency in weight ?(3)(a)Did the case show signs of tampering ?(b)Did the officer personally examine the outward condition of the case and the seals and satisfy himself that it bore no marks of tampering ?(4)If the case was tin-lined, was the tin-lining intact ?(5)Was the case placed in the strong room immediately on arrival ?(6)Was the officer present all the time the case was being opened and the contents were being examined and counted ?(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.
