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Published vide Punjab Government Notification No. 998-E & S, dated the 14th February, 1934

R.1 .

In these rules, unless a different intention appears from the subject or context-

(a) the word "stamp" means as the case may be -

(i) a stamp intended to be used under the Indian Stamp Act, 1899, and applies both to adhesive stamps and impressed stamps,

(ii) a stamp intended to be used under the Court-fees Act, 1870, and applies both to adhesive stamps and impressed stamps.

(b) the expression "Impressed Stamp" includes (1) labels affixed and impressed by the Financial Commissioners' office, and (2) stamps embossed or engraved on stamped paper;

(c) the expression "Adhesive stamp" means as the case may be -

(i) an adhesive stamp bearing the words "Court-fee" and intended to be used under the Court fees Act;

(ii) a stamp bearing the word or words "Revenue", or "Foreign Bill" or "Share Transfer" or "Advocate" or "Notari

R.2 Supply of Stamps from Central Stamps Store, Nasik to treasuries

According to rule [8] of the Government of India Rules, the Controller of Stamps, Central Stamp Store, Nasik, is responsible for supplying the stamps that are required by [State] Governments. The Controller of Stamps supplies stamps on the indents of Treasury Officers (or officers in charge of local depots) submitted through the Financial Commissioners' Office.

R.3 Supply of stamps from treasuries to sub-treasuries

Every district treasury in the Punjab [Haryana] has been constituted a local depot and every sub- treasury has been constituted a branch depot for the custody and sale of stamps of all descriptions. It shall be the duly of the Treasury Officer, under the control of the Deputy Commissioner and with the assistance of the treasurer, to be custodian of the main stocks of stamps under double lock in the treasury strong room, and to replenish that stock. He shall avoid over-stocking and watch the balances and arrange for supplies of stamps in sufficient quantities to branch depots which are in charge of sub-treasury officers who are similarly responsible. Branch depots shall obtain their supplies of stamps from local depots to which they are subordinate.

R.4 Preparation and submission of indents for stamps

Separate rules have been framed for the preparation and submission of ordinary and emergent indents for non-postal stamps by officers incharge (treasury and sub-treasury officers) of local and branch depots (treasuries and sub-treasuries).

R.5 Reserve stocks to be maintained at treasuries and sub-treasuries

Rules [15] and [19] of the Government of India rules require that reserve stocks shall be maintained in local and branch depots. Accordingly the following reserve has been prescribed in the indent rules :-

[(a) Local depots shall maintain a reserve stock of stamps not less than the probable consumption of four months, in addition to the stock required for the four monthly or annual consumption for which indents are submitted four monthly and yearly, respectively.]

(b) Branch depots - shall be so supplied with stamps that ordinarily the balance of stamps in each branch depot shall never be less than sufficient for one month's nor more than sufficient for two months' average consumption.

R.6 Receipt and examination of stamps at treasuries and sub-treasuries

The receipt and examination of stamps on arrival at treasuries and sub-treasuries shall be conducted in the manner laid down in Rule 11 or 19 of the rules [for the despatch and receipt of stamps in treasuries and sub-treasuries.] When stamps are returned by a sub-treasury, they should be received back into the double lock.

R.7 All stocks of stamps received to be deposited under double lock in the strong room of treasury or sub-treasury

Rule [25] of the Government of India rules lays down that stamps shall be dealt with as follows after receipt and counting :

"They shall be placed in proper receptacles in the store under double lock in the presence of the officer-in-charge, arranged in parcels and packets containing known quantities, the amount and value of each denomination being entered at the same time in a register maintained to show the receipts and issues to and from the store under double lock. These entries shall be checked by the officer incharge at the time when the stamps are deposited, and the correctness of the arithmetical calculations of additions to balance, as well as of the values compared with quantities, shall be verified and initialled by him at the time. The register shall then be placed with the stamps in the double lock receptacles and shall not be removed therefrom, nor shall any entries be allowed to be made therein except in the presence of the office

R.8 Treasurer's counterpart of store-book of stamps under double lock

A counterpart of the double lock registers in forms stereo. No. 91-102 and 105(b) shall be maintained by the treasurer or sub-treasurer in English or [Urdu] with English numerals and kept in the double lock, but these registers and the double lock registers in English must be written up independently, and one shall not be a mere translation of the other. The entries in this counterpart record shall be signed by the treasurer; they shall also be verified by the initials of the officer-in-charge, who shall see that the entries of receipt correspond with the invoices, and the entries of issue with the passed indents, and that the balance struck corresponds with that shown in the English double lock registers.

R.9 Store-book in double lock at branch depots

When there is a siaha navis at the tahsil the store-book shall be maintained by him in [Urdu], English numerals being used. The store book shall not be written on loose-sheets, but in bound volumes supplied from the district headquarters, the pages shall be numbered consecutively, the total number of pages in each volume being certified on the title page. They shall be in the same form as the counterpart registers maintained for local depots and must be kept neatly and carefully all corrections being verified by the initials of the officer-in-charge; and a balance shall be struck at the close of each day in which there has been a transaction of either receipt or issue. All entries must be signed by the officer-in-charge, and (except where the book is written up in the sub-treasurer's own hand) also by the sub-treasurer. Before signing an entry of issue by sale the officer-in-charge should satisfy himself that the stamps have been paid for and that the money has been

R.10 Precautions to protect stamps from injury by damp or vermin

Due precautions shall be taken by the treasurer and the officer-in-charge of the treasury or sub-treasury to protect stamps from injury by damp or vermin. They shall be kept in strong chests or presses, the sheet shall be kept face to face and sheets of rough paper placed between each pair of gummed surface, so as to obviate two sheets being stuck together on the gummed side lined or covered with tin and so closed as to exclude damp, air, mice or insects. In places where white ants are troublesome, the stamp chests or presses shall not be allowed contact with the walls of the strong room, and shall be raised from the floor, and shall rest on stone or earthen troughs containing common oil. Each chest or press shall have two locks the key of one invariably remaining in the hands of the officer-in-charge and the key of the other in the hands of the treasurer. [During the rainy season in particular, Deputy Commissioner and officer-in-charge of treasuries or sub- treasuri

R.11 Custody of stamped paper. All below Re. 1 in packets of - 500; from Re. 1 to Rs. 4 - 200 : from Rs. 5 to Rs. 16 - 100. Stamps of higher values as received from Nasik

The stamped paper shall be kept in the parcels of quantities noted in the margin to save trouble in enumeration, each parcel being securely packed and sealed in cloth or paper cover bearing a note of the quantity and value of the stamps within signed by the officer-in-charge.

R.12 Issues from main stock to be made only on regular indents and in the order of receipt from Nasik

Stamp shall be supplied from the main stock under double lock only in the following circumstances :-

(a) To the treasurer or sub-treasurer on regular written indents; issues shall never be made on oral applications.

(b) Large indents for stamps from post or telegraph offices or for service stamps from Government departments or offices may be complied with direct from double lock.

(c) Replenishments of stocks at branch depots and all despatches of stamps beyond the limits of a district shall be made direct from the double lock.

In order to prevent frauds, errors or damage by any cause remaining undetected for long periods the stock of stamps shall be issued in order of its receipts, and any denomination lying unsold for any reason for a long time shall be transferred to some other depots where there is demand for it, under the orders of the Financial Commissioners.

R.13 Tahvil or expense stock in the sole custody of treasurer

At each local or branch depot, whether a branch of the State Bank of India exists or does not exist, there shall be a supply of stamps in the tahvil or expenses stock in the sole custody of the treasurer or sub-treasurer for the purpose of supply to the Public and licensed vendors. Issues shall never be made to the public or licensed vendors from the stock under double lock.

R.14 Limit of tahvil or expense stock in local and branch depots

The tahvil or expense stock in the sale custody of the treasurer or sub-treasurer shall in no case exceed the following limit (Government of India Rules [27] and [32(ii)] :-

(a) Local depots. - (i) Stamps up to the probable demand of one week with cash and opium combined to a value not exceeding Rs. 5,000; or

(ii) a total value of Rs. 15,000 for stamps, cash and opium whichever is less;

(iii) [ - ]

similar concession may be extended to other treasuries under the orders of the Financial Commissioners.

(b) Branch depots - (i) Stamps up to the probable demand of two days' with cash and opium combined to a value not exceeding Rs. 500; or

(ii) stamps, cash and opium to the total value of Rs. 1,500, whichever is less.

R.15 Safe custody of expense stock

For the safe custody of the expense stock it is sufficient that an ordinary in-lined box shall be kept beside the tahvildar by day and locked in the double lock store room at night.

R.16 Indents and issue of stamps thereon from the double lock

Every week Week

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Second day or when necessary the treasurer

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sub-treasurer shall prepare in English or [Urdu] and submit to the officer-in-charge,

an indent in form A. and T. No. 90, for a supply of stamps for sale. This indent shall show the estimated consumption for the the week

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two days' or when necessary the the balance in hand, and the quantity intended for Printed forms bound in volumes, are obtainable

on application to the [Superintendent], Government Printing, [Punjab]. Any denominations of stamps not specified in the indent forms should, if ne

R.17 Licensed vendors to be supplied with stamps promptly

Care should be taken to see that no obstacles are thrown in the way of licensed vendors obtaining their supplies from treasuries (Sadr and tahsil). They should be allowed to obtain supplies on any day at any hour when the treasury is open and should not be kept waiting.

R.18 Single lock registers to be maintained by ex officio vendors

After the treasurer or sub-treasurer has obtained his supply of stamps on indents, he shall enter them in a store register in the same form as the counterpart of the double lock registers. This store book will show quantities and values of stamps received from double lock, the daily sales, and the balance of each denomination in hand at the end of each day or the following morning. The balance shall be attested by the initials of the officer-in-charge of the depot, who should inspect daily the accounts of the daily sales, and compare the record of challans kept by the Head Treasury Clerk with the Treasurer's cash book. Before signing this book, he shall see that all issues from the store under double lock have been brought to credit, that the values of stamps written off as sold have been credited in the treasury cash accounts, that entries of remittances to branch depots are in accordance with passed indents, and that those showing despatches out of the district are

R.19 Monthly abstracts of receipts and issues to be submitted by branch depots

At the close of the last working day of each month, an abstract showing briefly the transactions of the month and containing -

(1) opening balance;

(2) receipts during the month;

(3) issues during the month;

(4) closing balance;

shall be entered in the store-books of each branch depot after the last entry. The officer-in-charge shall verify the closing balance and transmit to the local depot at the headquarters of the district, without unnecessary delay, a plus and minus memorandum of stamps in form A and T Stamps-44.

R.20 Scrutiny of monthly accounts of branch depots by the officer-in-charge of the local depots

- The officer-in-charge of the local depot shall scrutinize the monthly statements of receipts and issues (i.e. plus and minus memoranda and statement of stamp transactions in the double and single locks of sub-treasuries) rendered by officers-in-charge of branches depots. He shall see that the opening balances have been correctly brought forward from the previous month, that all remittances from the local depots are supported by the sub-treasury officer's receipt and have been brought to credit, that the proceeds of stamps written off as sold have been credited in the cash account, and that the closing balances have been correctly struck.

R.21 Periodical verification of stamp balances in single and double locks

Separate rules have been framed for the periodical verification of stamps balances in the single and double locks.

R.22 Vendors

There shall be two classes of vendors, namely :-

(a) ex officio vendor as defined in Rule 1(f);

(b) licensed or specially licensed vendor as defined in Rule 1(g), (h) and (i);

R.23 Prohibition of sale of stamps except through authorised persons

No person other than a vendor or his agent as defined under these rules shall, unless specially authorised by the Collector of the District, sell stamps other than revenue stamps of the value of [one rupee]:

Provided that no licence shall be required for the sale of revenue stamps by postal authorities :

Provided further that a licensed vendor shall not at any one time be issued revenue stamps of the aggregate value exceeding thirty-two rupees.

R.24 .

No person shall purchase any stamp from or exchange any stamp with any person not authorised under these rule to sell stamps.

R.25 Licensed vendors

The maximum number of licensed vendors for the sale of stamps [including revenue stamps] at the headquarters of each district and tahsil, respectively, shall be fixed by the Collector of each district concerned in consultation with the Commissioner of the division, and the Collector shall not, without the concurrence of the Commissioner, issue licenses at such headquarters to persons in excess of the number so fixed. In the case of towns and villages which are not such headquarters the number of licenses to be granted shall be fixed by the Collector alone. The Collector may grant a temporary license for a limited period to any petition-writer or other person who accompanies on tour an officer whose duties necessitate the use of court-fee stamps by parties appearing before him.

Notes. (i) The vend arrangements of each district, more particularly as regards the distribution of licenses in rural tracts, are in the hands of the Collector, who is res

R.26 Grant of license to any person

(i) Subject to the provisions of these rules the Collector or other officer empowered by the Local Government in this behalf may grant a license for the sale of stamp [including revenue stamps] to any person at any place or within any area within the limits of his district of any value or description provided -

[(a) that no person shall be licensed to sell any single stamp exceeding [Rs. 1000/-] in value in case of court fee stamps or non-judicial stamps.]

(b) that no person employed in any department of the public service shall be granted a license to sell stamps without the previous consent of the head of such department;

(c) that no person shall be licensed until the licensing officer has satisfied himself that the person to be licensed bears good moral character and is qualified for the purpose educationally [and writes a clear hand];

(d) that no person whose duty it is to can

R.27 Conditions of licenses

(i) Every license granted under these rules shall specify-

(1) the person licensed,

(2) the kind and value of the stamps he is licensed to sell, and

(3) the place at which he is licensed to sell.

(ii) Every special license granted under these rules shall contain same particulars and be in the same form as are stated in sub-rule (1) of this rule. But the Collector may, if he sees fit, grant a special license in favour of the holder for the time being a particular office at a particular place, instead of in the name of a particular person.

R.28 .

Every license granted under these rules shall be subject to the following conditions:

(i) The vendor shall obtain all supplies of stamps [including revenue stamps] which he is authorised to sell only from the treasury on sub-treasury of the district for which his license is granted. [If he cannot attend personally for the purpose, he may depute an agent able to satisfy the ex officio vendor as to identity. The receipt for the stamps issued shall be taken by the ex officio vendor from the stamp vendor's agent in addition to that of the stamp vendor himself on the back of the form A and T. No. 349.]

(ii) The vendor shall keep such stock of the stamps [including revenue stamps] which he is authorised to sell, as may be prescribed by the Collector of the district, with due regard to the convenience of the treasury officer, the stamp vendor and the litigant public.

(iii) Subject to the provisions of chapter

R.29 .

The infringement of any of these rules or conditions shall render the holder liable to cancellation of his license in addition to the penalities Section 69 of the prescribed in Section 69 of the Indian Stamp Act, 1899

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Section 34 of the Court Fees Act, 1870 namely, imprisonment for a term which may extend to six months or fine not exceeding five hundred rupees, or both,

R.30(i) Register of licenses to be maintained for the district

The Collector shall cause a register of licenses and special licenses granted under these rules to be maintained for the district. The register shall contain the following particulars as to each license granted :

(a) Date of granting the license.

(b) Serial number for the year of the license.

(c) Name, father's name, caste and residence of the person licensed; or in the case of a special license granted to a public servant, the official designation of the office in virtue of which the special license may be used.

(d) Place or area for which the license is granted.

(e) Kinds and values of stamps covered by the license.

(f) Period for which the license is to continue in operation.

(g) Amount of security (if any) taken.

(h) Acknowledgement of the licensee.

(i) Remarks relatin

R.30(ii) Register of sub-licenses to be maintained by vendors

Every ex officio and licensed vendor whose license empowers him to grant sub-licenses shall maintain a similar register of sub-licenses granted by him.

[(1)(a) After giving the holder of a licence or special licence or sub-licence an opportunity of being heard, Sub-Registrar or the Joint Sub- Registrar as appointed under the Indian Registration Act, 1908, may issue him a written warning if he is found to have committed a breach of any of the rules or conditions of his licence. A copy of the warning shall be sent to the Collector for record;

(b) if the holder of a licence or special licence or sub-licence persists in committing the breach of any of the rules or conditions of his licence, the Collector, after giving an opportunity of being heard, may suspend his licence for a period not exceeding three months at a time. If the licence is found to have been suspended twice previously, then the licence of the vendor may be canc

R.31 Revocation of licenses

(i) Any license or special license or sub-license granted under these rules may at any time be revoked for sufficient reason by the Collector of the district in which it was granted, or by any Revenue authority to whom such Collector is administratively subordinate.

(ii) When a license or special license or sub-license is revoked, or expires, it shall be the duty of the person to whom it was granted or his agent or representative forthwith to surrender it to the Collector. If any such license is to be renewed and has been granted in a form capable of renewal and containing sufficient space for the necessary entries, it shall be renewed and returned to the licensee. If any such license is not to be renewed, or if it is to be renewed by the issue of a fresh license, the surrendered license shall be retained by the Collector, and shall be cancelled by effacement under his signature.

(iii) Collector to furnish list of licenses

R.32 Supply of blank vend registers by Collector and disposal of same after use

(i) Blank vend registers in the prescribed form shall be supplied free of charge to the vendor on application to the Collector. Before issuing any blank vend register to the vendor the Collector shall enter or cause to be entered at the beginning thereof the following particulars :

(a) full name and residence of the vendor; and

(b) the date on which the register is issued.

(ii) Each page of such register shall bear a printed number, and all the pages of each register shall be numbered in a continuous series. The officer in charge of stamps shall certify under his signature at the beginning of each register the number of pages contained in it, and that they are numbered in a continuous series.

(iii) To avoid the accumulation of filled or partially filled vend registers at tahsil offices, they should be transferred at the close of the official year in which they have been deposited,

R.33 Duties of ex officio vendors

No ex officio vendors shall, as such, sell stamps otherwise than in accordance with the following directions :-

[(a) He shall sell to a licensed or specially licensed vendor or a person holding a sub-license, stamps of denominations not exceeding] [Rs. 1000/- in case of Court-fee pre non-judicial stamps.]

(b) He shall sell to any person other than a licensed or specially licensed vendor or a person holding a sub-license (except when required by such vendor for private use) impressed stamps exceeding [Rs. 1000/- in case of Court-fee or non-judicial stamps] in value.

(c) He shall not sell any stamps except upon immediate payment for the same.

(d) He shall also observe carefully the principle of issuing, whenever particable, a single stamp of the value required by a purchaser, or when, for any reason, this is not possible, of furnishing a stamp of the next lower value available and o

R.34 Remuneration of vendors

(i) No ex officio vendor shall, as such, be entitled to any discount or commission on the value of any stamps supplied to him for custody and sale upon the sale thereof.

(ii) Commission allowed on court-fee stamps. - Every licensed vendor of court-fee stamps shall be entitled to discount at the rate of annas eight per cent on the value of every court fee stamp purchased by him from an ex officio vendor; provided that he shall not be entitled to any such discount when the total value of stamps purchased at any one time is less than Rs. 5 nor on any sum in excess of a multiple of Rs. 5.

(iii) Commission allowed on non-judicial stamps. - Every licensed and specially licensed vendor of non-judicial stamps [including revenue stamps] shall be entitled to discount at the rates specified in the following schedule on the value of every non-judicial stamp purchased by him from an ex officio vendor; provided that discount shall not be

R.35 Inspection and control

Every Officer not below the rank of a tahsildar, [every excise officer not below the rank of excise officer; 1st grade, and every other Government servant (including a stamp auditor who is specially authorised in that behalf by the Financial Commissioners, Commissioner or Collector, may at any time inspect the stock of stamps, the registers, and the accounts of any licensed or specially licensed vendor. The registers and accounts maintained by, and the stock of stamps in store with, any specially licensed vendor shall also be subject to inspection at any time by every officer whose duty it is to inspect departmentally the office of the Government servant holding the special license.]

Note. - (i) Tahsildars and naib-tahsildars shall exercise a general supervision over the stamp vendors within their tahsils. Excise inspectors and sub-inspectors [For Haryana read "Treasury officer or Assistant Treasury Officer where sub-tresuary exists" see Haryana

R.36 .

Where a certificate referred to in Section 382 of the Indian Succession Act, 1925 has been granted or such certificate has been extended, by a British Representative the certificate shall, on presentation for the purpose of being stamped, to the Collector of a district, or such officers as he may have empowered in this behalf, and on payment of the fee calculated according to the scale prescribed in Article 12 of Schedule I to the Court-fees Act, 1870, be stamped and the stamp cancelled by the Collector, or the officer empowered by him, in accordance with the instructions in force for the cancellation of stamps used under the Court-fees Act.]

Form.1 .

No. ----------------

---------------- District.

Licensed or specially licensed vendor.

License for the vend of [non-judicial except revenue]/ Court-fee stamps.

[This license is granted to _______________, son of _____________________, caste _______________, for the vend of] [non-judicial except revenue]/ Court-fee stamps at ____in ____________district for the period commencing from __________ and ending with ______________and is subject to the rules and conditions contained in the Punjab Stamp Rules, 1934, as amended from time to time.

2. The infringement of any of the said rules or conditions shall render the holder liable to cancellation on his license and the penalties prescribed in Section 69 of the Indian Stamp Act 1899, ___________ namely, imprisonment for a term which Section 34 of the Court-fee Act, 1870, may extend to six mon