Section 3(1) in The Orissa Supply and Sale of Stamps and Stamped Papers Rules, 1990
(1)Treasury Officer, Special Treasury Officers and such of the Sub-Treasury Officers who receive their supply of stamps and stamped papers direct from the Central Stamp Depot shall send their indents in duplicate to the Board of Revenue in Form No. 37 of Schedule XXXII in the following manner :(a)In respect of non-judicial and impressed Court-fee stamps of the denomination of Rs. 25 and above and all non-judicial adhesive stamps, adhesive Court-fee stamps of the denomination of Rs. 5 and above, the indent should relate to the estimated consumption during the twelve months from the 1st day of August to the 31st day of July of the following year.(b)In respect of the non-postal stamps, the indent should relate to the four months' estimated consumption, as specified below :
