(iv)The quarterly returns submitted by licensed vendors of non-judicial stamps in accordance with condition (xix) of Rule 28 after being carefully scrutinized should be kept by the Excise Inspector, who should bring to light any remarkable features presented by them. He should also use the returns in his inspections of the vendors' accounts, and see that the figures given in them correspond with those in the sale registers. The returns may also be usefully referred to by Collectors when the question of renewing a vendor's license arises. The returns need not be furnished by postal officials licensed to sell non-judicial impressed stamps. They should, however, be furnished by treasurer's agents who are licensed to sell non- judicial stamps for their dealings in these stamps.
