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State of Odisha - Section

Section 10 in The Orissa Supply and Sale of Stamps and Stamped Papers Rules, 1990

10. Disposal of stamps and stamped papers damaged or spoilt.

- Stamps and stamped papers damaged in transit or spoilt or damaged by whiteants or rodents or damaged due to dampness and thus rendered unsalable shall be destroyed in the following manner.(i)A detailed report about the exact reasons for damage caused to the stamps and stamped papers, extent of damage, denomination, number and total face value of the same, preventive and remedial steps taken for eliminating scope for damage and any other relevant information shall be sent by the concerned Treasury/Sub-Treasury Officer to the Director of Treasuries and inspections, Orissa (with a copy to the Treasury Officer in case of Sub-Treasuries).(ii)The Director, Treasuries and inspections shall inspect the damaged stamps in course of his inspection of the concerned Treasury, Special Treasury or Sub-Treasury and, thereafter, may issue written orders for destruction of damaged stamps and stamped papers indicating the total number of each denomination of the same to be destroyed by fire at a safe place near the Treasury :Provided that a copy of the said order shall be given to the Collector of the district with a request to depute an officer of the rank of an Additional District Magistrate to be present at the time of destruction of the stamps and stamped papers.Note. - (1) The expressions "Director of Treasuries and inspections" in this clause includes, so far as Sub-Treasuries are concerned, a Treasury Officer nominated by him.
(2)Instead of deputing an Officer on each occasion, the Collector may nominate, for a period not exceeding one year, an Officer to perform the functions specified in this rule.
(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 :
Received from............the under mentioned stamps sent for destruction by the Special/Sub-Treasury Officer.....with his letter No......dated........Form
No. of stamps Description of stamps Value Remarks
(1) (2) (3) (4)
       
Date.................. Signature
Place................. Treasury Officer...........
(iv)The Treasury Officer shall also make suitable entries in his Register of stamps destroyed prescribed under Clause (x).
(v)The Treasury Officer shall then keep these stamps in sealed packets. There shall be a separate packet for each Special Treasury and each Sub-Treasury. Where the value of stamps exceeds two thousand rupees, it will be desirable to keep them in cloth packets. The name of the Special Treasury/Sub-Treasury and the value of stamps shall be written on each packet.
(vi)Damaged stamps and stamped papers of the District Treasury shall be similarly kept in sealed packets.
(vii)The Treasury Officer shall then fix a date for destruction of the damaged stamped papers in consultation with the Collector or where the Collector has nominated an Officer in pursuance of Note 2 under Clause (ii), with that Officer. On the date so fixed, the seals shall be broken open in the presence of the Collector or the Officer nominated or deputed by him and the Treasury Officer who shall jointly count and verity the stamps and stamped papers meant for destruction.
(viii)If no discrepancy is found with reference to entries in Columns 1 to 5 of the Register of stamps destroyed, by fire shall be set to these stamps and stamped papers after making arrangement for extinguishing it in time.
(ix)When all the stamps and stamped papers specified for destruction are completely destroyed by fire the officers referred to in Clause (vii) shall put their dated signatures in Column 7 of the Register of Stamps destroyed after mentioning the date of destruction in Column 6 thereof.
(x)The Register of Stamps destroyed shall be maintained in the following form :
No. and date of letters forwarding stamps From whom received No. of stamps Description of stamps Value Date of destruction Certificate of officers in whose presencedestroyed
(1) (2) (3) (4) (5) (6) (7)
             
Note. - If the stamps belong to the District Treasury, the words "District Treasury" shall be written in Column (1).
(xi)A detailed report about destruction of the stamps and stamped papers shall be sent to the Director of Treasuries and inspections and the Board of Revenue on the same day by the District Treasury Officer with a copy to the Special Treasury/Sub-Treasury Officer concerned.