Section 5(3) in The Orissa Supply and Sale of Stamps and Stamped Papers Rules, 1990
(3)Issues shall be made against challans. There shall be separate challans for each class, i.e. non-judicial, Court-fee and postage stamps and match excise banderols. The challans should be presented by the purchasers to the Accountant who shall check the correctness of the particulars thereof, especially the discount claimed, and note in a simple register the amount of the challan and the name of the purchaser challans after check by the Accountant should be presented with cash to the ex-officio vendor for the issue of stamps. This procedure shall also apply to post-office requisitions. The ex-officio vendor shall enter the sales chronologically in the single lock register and shall strike a daily balance of different denominations of stamps.
