Section 5 in The Punjab Stamp Losses and Defalcations Rules, 1935
5.
The terms of supply from the Central Stamp Store, are FOR Nasik Road and the stamps become the property of the Posts and Telegraphs Department or of the Local Government once they are despatched from the Central Stamp Store to a local depot according as the stamps despatched are postal or non-postal. When shortages occur in such consignments, whether occasioned by theft, accident or other causes, the loss represented by the intrinsic value of the missing stamps, as well as the potential loss, falls on the Posts and Telegraph Department if they are postal or on the Local Government if they are non-postal unless serious negligence in receiving or despatching is established against the Central Stamp Store at Nasik Road.
