Section 6 in Rajasthan Stamps Disposal Rules, 1962
6.
Except as provided for by Note 1 below, all losses whether by theft, fraud, accident or any other cause of postage stamps while in stock in a Treasury shall be reported by the Treasury Officer to the administrative head and a copy of the report shall be sent to the Superintendent of Stamps and the Accountant General. The report shall explain in detail (1) the quantity, the face value and the manufacturing value of the stamps lost (2) the cause and the responsibility for the loss; (3) whether in the opinion of the Treasury Officer the loss was contributed to by the negligence of any individual or individuals; (4) the amount proposed to be recovered, if any, from person or persons at fault; and (5) step taken or proposed to be taken to prevent the recurrence of such loss. The administrative head shall on receipt of the report institute such further enquiries and pass such order as he may consider necessary with reference to Note 2 below and shall forward copies of his order to the Superintendent of Stamps and the Accountant General. The Treasury Officer Incharge of the depot shall, on receipt of the order, forward the damaged stamps if they can be counted and identified, to the Superintendent of Stamps for destruction as required by rule 4.Note 1 : - In the case of damaged postage stamps which can be identified as complete stamps and can indubitably be checked by actual counting, if the manufacturing value does not exceed Rs. 10/-no report shall be made to the administrative head if in the opinion of the Treasury Officer, the damage could not have been avoided with proper care. The stamps in such cases shall be sent to Superintendent of Stamps for destruction with a letter furnishing information on the following point-(1)the quantity, the face value and the manufacturing value of the damaged stamps;(2)the date on which the treasury stock was last examined;(3)the date on which the damage was first noticed;(4)steps taken or proposed to be taken to prevent such damage in future. A copy of this letter should be endorsed to the Accountant General. It shall be open to the Superintendent of Stamps in any case to draw the attention of the administrative head to the damage with a view to instituting enquiries as to cause of the damage, etc. fixing the responsibility therefore and taking necessary action.Note 2 : - Those losses will in general be borne by the Department, but in cases in which individuals having been found guilty of contributory negligence are ordered to make good the whole or a part of the total loss (equivalent either to the manufacturing value or the face value of the stamps, the former only in cases where the stamps are spoilt but not lost or, lost, cannot be used) the recoveries shall be credited to that department.
