Section 554(3) in Criminal Courts - Rules and Orders
(3)Whenever a treasury officer or sub-treasury officer finds that the stock of stamps of a particular value is surplus he may issue such stamps in preference to stamps of a higher value in order to adjust the surplus stock. Stamps issued under this rule shall be used as laid down in sub-rule (2). In every such case the treasury officer, sub-treasury officer or stamp-vendor, as the case may be, shall give a certificate stating the value and number of the stamps required but not issued in order to adjust the surplus stock.
