Section 4 in The Orissa Supply and Sale of Stamps and Stamped Papers Rules, 1990
4. Supply of stamps and stamped papers.
(1)On receipt of stamps and stamped papers by railway consignments or postal parcels, the same shall be opened in the Treasury, Special Treasury or Sub-Treasury, as the case may be, in presence of the Treasury/Special Treasury/Sub-Treasury Officer or an Officer authorised by him and the entire contents shall be counted carefully with reference to the details in the invoice concerned.(2)While the consignments are in the Railway Station and their outward condition shows reasonable signs of pilferage or tampering, steps shall be taken for getting open delivery of the same. It, on taking delivery of the contents with reference to the invoices concerned it is found that there has been theft or loss or shortage or damage to the contents in whole or in part, a detailed claim shall immediately be filed with the appropriate railway authorities with copies of the claim to the Central Stamp Depot at Nasik Road, the District Treasury Officer (in case of a Sub-Treasury) and the Board of Revenue and also to the Railway Police for investigation.(3)The stamps and stamped papers shall immediately be taken into the stock and entered in the Stock Register.(4)Extra precautions shall be taken to preserve the adhesive stamps from dampness and to prevent becoming gummed together. The stocks should be carefully examined and dried when necessary, and the place where they are stored shall be always kept properly dry. The sheets shall be kept face to face and never back to back.(5)In respect of consignments involving theft or loss or storage, the actual number received shall be entered in the Stock Register with note about the number and denomination of stamps or stamped papers so missing.(6)Where there is no theft or loss or storages, or damage of the stamps and stamped papers, the duplicate copies of the invoices shall be duly filled in, signed by the Treasury/Special Treasury/Sub-Treasury Officer concerned and sent to the Deputy Controller of Stamps.(7)In case of theft, loss or shortage, the actual quantity and face value shall be mentioned in the duplicate copies of the invoice and sent to the Deputy Controller of Stamps with a detailed report on the matter.(8)The triplicate copies of invoices shall be sent to the Board of Revenue without delay.
