- A person in the service of the Government, on being licensed, may, without payment, receive an advance of stamps, not exceeding in value one months pay or, with the special sanction of the Inspector General of Registration and Stamps, of greater value. He shall, on receiving such advance, give a receipt of the money value of the stamps advanced and the receipt shall be renewed half yearly in the manner provided for permanent advanced by the Accounts Department. When he ceased, he shall refund the value entered in the receipt either in money or in stamps of any kind which he has been authorised to sell, and the receipt shall then be returned.
