Section 5(1) in The Orissa Supply and Sale of Stamps and Stamped Papers Rules, 1990
(1)Immediately after the stamps received have been counted, they shall be placed in proper receptacles in the store under Double Lock in the presence of the Treasury/Special Treasury/Sub-Treasury Officer, arranged in parcels and packets containing the quantity, the amount and value of each denomination being entered and the same time in the Register of Stamps (maintained in Schedule XXXII, Form No. 3 for non-judicial stamps and Schedule XXXIII, Form No. 4 for judicial stamps). Each of these Registers shall be maintained in two volumes, one for the Double Lock and the other for the Single Lock. Entries in these Registers shall be checked by the Treasury/Special Treasury/Sub-Treasury Officer at the time when the stamps are deposited or issued and the correctness of the arithmetical calculation as well as of the values compared with the qualities shall be verified and initialled by him. The volumes meant for the Double Lock shall be kept in double lock receptacles alongwith the stamps and shall not be removed therefrom nor shall any entries be allowed to be made except in the presence of the Treasury/Special-Treasury/Sub-Treasury Officer. Physical verification of the stock should be conducted at least once in a month. If the stock is very large, the Treasury/Special Treasury/Sub-Treasury Officer may verify at least ten per cent of the stock himself, leaving the remainder to be verified by a subordinate under his supervision.
