7. All stocks of stamps received to be deposited under double lock in the strong room of treasury or sub-treasury.
Rule [25] [Substituted by Punjab Government notification No. 92-St., dated 11th April, 1935. For Government of India, Rules, see Chapter 1 of Part III of the Punjab Stamp Manual, 1934.] of the Government of India rules lays down that stamps shall be dealt with as follows after receipt and counting :"They shall be placed in proper receptacles in the store under double lock in the presence of the officer-in-charge, arranged in parcels and packets containing known quantities, the amount and value of each denomination being entered at the same time in a register maintained to show the receipts and issues to and from the store under double lock. These entries shall be checked by the officer incharge at the time when the stamps ae deposited, and the correctness of the arithmetical calculations of additions to balance, as well as of the values compared with quantities, shall be verified and initialled by him at the time. The register shall then be placed with the stamps in the double lock receptacles and shall not be removed therefrom, nor shall any entries be allowed to be made therein except in the presence of the officer-in-charge."Store book of stamps under double lock. - The double lock registers referred to in the foregoing rule shall be in stereo A and T. Stamps, Nos. 91-102 and 105(b). They shall be maintained in English in bound books. There are columns showing date and nature of transaction, values of stamps, total number of stamps, total value and finally a column for the signature of the treasury or sub-treasury officer. The entries in the books shall be made (from the invoices or treasurer's passed indents, as the case may be) either by the officer-incharge himself at the time of storing or taking out stamps, or by a treasury clerk called to the double lock chamber for the purpose; but in the latter event the entry must be personally checked by the officer-incharge as the stamps are put in or taken out. Every entry of receipt should correspond with the invoice and show whence the stamps were received; and every entry of issue shall be vouched by a treasurer's passed indent. A balance shall be struck after each entry at the time of receipt or issue, and attested by the initials of the officer-incharge.
