Section 136(9) in Jammu and Kashmir Forest (Protection) Force Rules, 2012
(9)In this account so far as possible, bulk transactions only shall be shown, the details of which must be kept in the magazine register, issues for whatever purpose form the magazine shall ordinarily be made to the expense stock and the detailed expenditure shall be recorded only in the accounts of the latter, and empty cases and damaged rounds shall be collected in the expense stock and deposited in the magazine in bulk in exchange for fresh ammunition.