CHAPTER 11

DESTRUCTION OF RECORDS

1. Books of reference, circular orders and files of important correspondence should be permanently preserved.

2. The following is a list of stamp-department registers, returns and miscellaneous papers authorized for destruction periodically:-

SN	Particular of records	Period for which to be retained.
1.	Vend registers of licensed stamp vendors.	Twelve years after completion
2.	Registers of stamp receipts	Twelve years
3.	Registers of discount paid on stamps	Twelve years
4.	Double lock stamp store registers	Three years after completion
5.	Registers of payment of stamp duties and penalties on account of unstamped or insufficiently stamped documents under section 35 and 38 of Act II of 1899.
6.	Tahvil stamp store register
7.	Treasurer’s counterpart of double lock stamp store registers
8.	Tahsil stamp store registers ..
9.	Files regarding remission of stamp revenue	Three years from close of year to which they relate.
10.	Daily registers of court fees filed in revenue courts.
11.	Correspondence regarding probate of wills and letters of Administration
12.	Budget estimates relating to heads “ VII-stamps “ ( receipts ) and “ 7 stamps” ( Expenditure)
13.	Statement of excess and surrenders
14.	Annual stamp returns and reports
15.	Annual forecast of stamps
16.	Monthly returns of stamp income
17.	Monthly stamp transactions statements
18.	Monthly statements of expenditure relating to head “ 7 Stamps “
19.	Monthly schedule of Receipts under head “ VII stamps”
20.	Form for the credit of the value of stamps purchased by stamp vendors.
21.	Instruments other than receipts, chargeable with a duty of one anna or half an anna, bill of exchange and Promissory notes impounded under section 33 of the Indian Stamp Act and forwarded to the collector under sub-section (2) of section 38 of the same act	Three years form the end of the year in which they were impounded
22.	Application for refund or renewal of stamps exceeding Rs. 5 in value when refund or renewal sanctioned is not taken or further evidence required is not furnished	Three years form the date of the order
23.	Monthly statements showing deficiencies discovered by stamp auditors and recoveries made by courts and collectors at their instance	Two years
24.	Leave applications of stamp auditors
25.	Audit and inspection notes of stamp auditors
26.	Annual and quarterly indents for stamps including Tahvil indent registers .
27.	Invoices of stamps sent and receipts for same.	One year from date of filling
28.	Certificates of prepayment of duty on documents to be impressed at Lahore
29.	Tahsil returns of stocks and sales of stamps
30.	Cases relating to discrepancies of stamp accounts, spoiled stamps, transfer of stamps, and supply of stamp registers
31.	Papers relating to Government stamp dues in pauper suits.	One year from date of recovery or remission
32.	Cases under the stamp laws- Revenue proceedings only.	One year from the date of final order or recovery of any sum found due to Govt.
33.	Application for refund or renewal of spoiled or unused stamps whether refund or renewal has been sanctioned is not taken or further evidence required is not furnished ,the claim does not exceed Rs. 5 in value.	One year from close of year to which they relate.
34.	Statement showing the daily sale of stamps and water marked petition papers
35.	Monthly plus and minus memos of stamps submitted by Deputy Commissioners to the financial commissioners .
36.	Applications for stamp vend licenses	Three months after the end of the year to which they relate
37.	Stamp penalty statements received by collectors from courts.	Till the end of the year to which they relate.
38.	Quarterly returns of receipts and sales of stamps submitted by stamp vendors
39.	Duplicate indents submitted by stamp vendors for the information of the excise inspector.

3. All other ephemeral papers ( not being registered ) relating to “ Stamps “ whether English or Vernacular, should be preserved for one year, and then destroyed

Destruction of records should be done yearly on the lines indicated above under the orders of the Treasury officer or the officer in charge of the general record room attached to deputy commissioner’s office as the case may be

In case of doubt the Assistant Secretary to the Financial Commissioners should be addressed through the commissioner of the division .

APPENDIX A

List of delegations of powers to Financial Commissioners, Commissioners and Collectors, etc., under the Stamp and Court Fees Acts.

The following revised delegations of power relating to “Stamp Department “ published with Punjab Government notification No. 4986 E. & S ., dated the 14^th August 1934 , and incorporated in chapter 20.11 of the book of Financial Powers are reproduced here for facility of reference . the serial numbers in column 1 of the sub-joined table correspond to the serial numbers given in the Book of Financial Powers:-

(ii) stamp department

Serial No.	Nature of power	To whom delegated	Extent
1	2	3	4
	Non Judicial stamps
17	To sanction allowances of the value of non-judicial stamps (i) when a stamp has been inadvertently spoiled or misused:	Collectors of districts to the deputy Commissioners, Lahore, and officers in charge of Treasuries , who have passed the treasury branch of the departmental Examination	Subject to the conditions in section 49, 50 and 52,53 of the Indian Stamp Act, 1899 The authority in column 3 may , in special cases, allow refund or renewal of a spoilt or useless non-judicial stamp. Provided application is made within two years of the date of purchase or the date on which the stamp was spoiled or rendered useless.
	(ii) when any document on a stamped paper, which is written out wholly or in part, is not signed or executed by any party thereto; (iii) when a bill of exchange payable other wise than on demand or a promissory note has been executed on an impressed stamped paper and signed by or on behalf of drawer, but has not been accepted or made use of in any of the manner described in clause (c) of section 49 of the Stamp act. (iv) when a stamp on any instrument partially or fully executed has become spoiled for any of the reasons given in clause (d) of section 49 of the stamp Act.
	To sanction allowance of the value of non-judicial stamps:- (v) when stamped papers used for printed forms of instruments are no longer required by banks or corporations.	Collectors of districts, the first Assistant to the Deputy commissioners, Lahore and officers in charge of treasuries who have passed the treasury Branch of the departmental Examination.	Subject to the conditions in section 51, of the Indian Stamp Act,( no deduction is required)
	(vi) when a stamp has not been spoiled or rendered unfit or useless for the purpose intended , but for which the purchaser has no immediate use;
	(vii) when any duly stamped debenture is renewed by issue of a new debenture in the same terms.	Ditto	Subject to the conditions in section 54, of the Indian Stamp Act. The authority in column 3 may, in special cases, allow refund or renewal of a spoilt or Useless non-judicial stamp. Provided application is made within two years of the date of purchase or the date on which the stamp was spoiled or rendered useless.
		Ditto
	(viii) when stamps not spoiled or rendered unfit are returned to the collector s store on (a) Resignation of the vendor ‘s license (b) revocation of license for any fault of license (c) death of the vendor (d) application of the vendor for leave to restore any stamps (e) expiration of license (f) recall of stamps by Government (g) revocation of license for any other cause than that mentioned in (b)	Ditto	Subject to the conditions in section 54, of the Indian Stamp Act,( no deduction is required) (a-d) stamps should be taken back at their full value less a deduction of one anna in the rupee (e-g) stamps should be taken back at their full value less only discount allowed on their sale by the licensed vendor (Pb. Govt. Notification No. 32769 F/G dated 8t^hNov. 1930)
18	To grant , under section 39 of the Indian Stamp Act, 1899, refund of– (a) penalty paid under section 38 (1) of the said Act;	Collectors. The First Assistant to the Deputy Commissioner Lahore.	Any portion of the penalty in excess of five rupees (sec. 39(1) of the stamp Act)
	(b) Penalty paid in respect of an instrument which has been impounded only because it has been written in contravention of section 13 or section 14 of the said Act.	Ditto	Full powers ( section 39 (2) of the stamp act)
19.	To grant under section 45 of the stamp act refund of (i) penalty paid under section 35 or 40 of the said act.	(i) Commissioners of divisions - Up to Rs. 500 in each case (ii) Chief controlling revenue authority - Full powers	Provided an application in writing is made within one year form the date of the payment ( section 45(1) of the stamp Act)
19.	(ii) Stamp duty charged and paid under section 35 or 40 in excess of that which is legally chargeable under the act.	(i) Commissioners of divisions - Up to Rs. 50 in each case (ii) Chief Controlling Revenue Authority - Full powers	Provided an application in writing is made within three months of the order charging the same ( section 45(2) of the stamp Act) (Pb. Govt. notification no. 40573 F Genl dated 24^th December 1932)
20.	Court-fee Stamps
	To grant, under section 45 of stamp act refund of— (1) impressed court-fee stamps which have been spoiled or rendered unfit or useless for the purpose intended or for which the purchaser has no immediate use or (2) two or more ( or in the case of denominations five , four or more) court fee adhesive labels which have never been detached from each other and for which the possessor has no immediate use (3) court fee adhesive labels when they are attached to impressed sheets of court fee stamps in accordance with the rules framed in accordance with the rules framed by the local Government under section 26 and 27 (b) of the court fees Act, 1870.	Collectors of districts , the first Assistant to the Deputy commissioners , Lahore and officers in charge of treasuries who have passed the treasury Branch of the departmental Examination.	Subject to the following conditions The authority in column 3 shall on application repay to the applicant the value of such stamps or labels in money, deduction one anna in the rupee , upon such person delivering up the same to be cancelled and proving to the satisfaction of the said authority that they were purchased him with a bonafide intention to use them that he has paid the full price thereof and that they were so purchased ; or in the case of impressed stamps so purchased spoiled or rendered useless , within the period of six months preceding the date on which they were so delivered . The collector may, in special cases allow similar refunds when the period of six months is exceeded , provided the application for refund is made within a period of one year from the date of purchase or spoiling . NOTE the mere allegation of the applicant that he was not aware of the rule requiring him to apply with in six months is not a “ appeal case”
	(4) All court fee stamps not spoiled or rendered unfit for use returned to the collector’s store on (a) resignation of the vendor ‘s license (b) revocation of license for any fault of license (c) death of the vendor (d) application of the vendor for leave to restore any stamps (e) expiration of license (f) recall of stamps by Government (g) revocation of license for any other cause than that mentioned in (b)	Ditto	a-d) stamps should be taken back at their full value less a deduction of one anna in the rupee (e-g) stamps should be taken back at their full value less only discount allowed on their sale by the licensed vendor
	To sanction renewal of damaged or spoiled impressed court-fee stamp and any adhesive stamp used in combination with or affixed to an impressed stamp.
21

22	To sanction refund of fee pain on memorandum of appeal	Collector	Provided application is made within six months after such stamp has become damaged or spoiled
23	To sanction refund of fee on application for review of judgment .	Ditto	Subject to the conditions in section 14of the Indian Stamp Act, 1870 and on presentation by the applicant of court certificates authorising such refund by the court
23A	To sanction refund when court reverses or modifies its former decision on ground of mistake	Ditto	Subject to the conditions in section 14of the Indian Stamp Act, 1870 and on presentation by the applicant of court certificates authorising such refund by the court
23B	To sanction refunds or renewal of detached as well as spoiled court-fee adhesive stamps in cases of special hardship	Commissioners of division	Subject to the conditions in section 14of the Indian Stamp Act, 1870 and on presentation by the applicant of court certificates authorising such refund by the court
23C	To sanction refund or renewal of the value of impressed as well as adhesive court fee stamps which are not required for immediate use or which have been spoiled or rendered unfit for use in cases where the application for refund is made within three years of the date of purchase or the date of spoiling or rendering unfit for use.	Commissioners of division	Subject to the deduction of one anna per rupee of face valu
23D	To sanction refund of court-fee stamps affixed unnecessary in consequence of an order of a court.	Ditto	On production of an order of the court.
23E	To sanction refund or renewal of the impressed or adhesive court fee stamps which have been spoiled or rendered unfit or useless the purpose intended or for which the purchaser has no immediate use.	Financial commissioner	Full powers including powers to revise the orders of collectors and commissioners, subject to the deduction of one anna per rupee of face value in the case of refunds except in cases falling under clauses ( e-q) of item No. 20 (4) above
23F	To sanction the writing of irrecoverable balances of stamp dues in pauper suits.	Commissioners of division	Full powers

APPENDIX –B

POSTAGE STAMPS

(Including Service Stamps)

Postage stamps regulated by Section 16,17,and 60 of the Indian Post Office Act, VI of 1898. - Postage stamps are provided for in sections 16,17 and 60 of the Indian Post Office Act, 1898 ( VI of 1898)

Section 16(1) enacts that the Governor – General in Council shall cause postage stamps to be provided of such kinds and denoting such values as may be necessary for the purpose of the Act, Section 16(2) vests in the Governor General in council the power to make rules for the supply [a1] sale and use of stamps. Section 16(3) provides that these rules may among other things ( a) fix the price at which postage stamps shall be sold ;(b) declare the classes of postal article in respect of which postage stamps shall be used for the payment of postage or other sums chargeable under the act. ; (c) prescribe the conditions with regard to performance , defacement and all other matters, subject to which postage stamps may be accepted or refused in payment of postage stamps may be accepted or refused in payment of postage stamps or other sums; (d) regulate the custody , supply and sale of postage stamps; (e) declare the persons by whom and the terms and conditions subject to which postage stamps may be sold; and (f) prescribe the duties and remuneration of persons selling postage stamps.

Section 17 provides—

(1) That postage stamps provided or prescribed under section 16 shall be deemed to be stamps issued by Government for the purpose of revenue within the meaning of the Indian Penal Code , and subject to the other provisions of the Act , shall be used for the pr-payment of postage or other sums chargeable under the Act in respect of postal articles except where the Governor – General in council , directs that pre-payment shall be made in some other way .

(2) Where the Governor – General in council has directed that pre-payment of postage or other sums chargeable under the act in respect of postal articles may be made by pre paying the value denoted by the impression of stamping machines issued under this authority , the impression of any such machine shall likewise, be deemed to be a stamp issued by the Government for the purpose of revenue within the meaning of Indian Penal Code

Penalties for breaches of rules made under section 16 - Section 60 enacts that, whoever being appointed to sell postage stamps ( a) takes from any purchaser for any postage stamp or quantity of postage stamps, a price higher than that fixed by any rule made under section 16(3) (a) shall be punishable with imprisonment for a term which may extend to six, months or with fine which may extend to two hundred rupees, or with both; or (b) commits a breach of any other rule made under section 16 shall be punishable with fine which may extend to two hundred rupees

2. Description of postage stamps in use. - The several kinds of postage stamps provided under section 16 (1) and now in use, are tabulated below, They are of four kinds (I) adhesive labels including stamp booklets and air mail stamps, ( II) postcards, (III) wrappers, (IV) embossed envelops

Adhesive Labels. - I—Labels . All rectangular ( postcard ) they are of the following values

(i) Ordinary postage stamps
¼ anna	3 anna	2 rupees
½ anna	3.5 anna	5 rupees
¾ anna	4 anna	10 rupees
1anna	6 anna	14 rupees
1.25 anna	8 anna	25 rupees
2 anna	12 anna
2.5 anna	I rupee
(ii) Air mail stamps
3anna
6 annas
12 annas

Stamp booklets contain 1 ¼ anna and one anna postage stamps interleaved with waxed paper so as to preserve the stamp in good condition during all seasons of the year . The sale price of each of these book lets is Re. 1-4-0 and Re. 1, respectively.

Unlike the use of the value air mail label the affixing of air mail stamps to letter tendered of despatch by aim mail is not obligatory `

The stamps marked with an asterisk above are also issued for official correspondence with “ Service” over – printed in black ink and are then known as “ Service Stamps”

Post cards and wrappers. - II and III –post cards and Wrappers – The stamps impressed on post-cards are wither ornamental square or elliptical. Post cards are wither ornamental square or elliptical . Post cards and wrapper are of the following denominations

¾ anna inland service post card

¾ anna inland single post card

1 ½ anna inland reply post card

2 anna international single post card

4 anna international reply post card

4 anna air mail post card

½ anna wrapper

The wrappers can only be sued for the transmission of newspapers and packets by wither the inland of foreign post, and additional adhesive stamps can be affixed to them when the weight is not covered by the stamp printed upon them

IV – Envelops – Embossed stamps in relief . The following are the ordinary and registration envelops:-

1 anna square and commercial	4 ¾ anna small registration	An additional stamp of 1 ¼ anna is required to be affixed to each envelope before it is presented for registration
1 anna and 3 pies square	4 anna small registration
1 anna and 3 pies commercial	4 anna medium registration
8 1/4 anna air mail ( Commercialize)	4 ¼ anna large registration

3. Labels are issued from the central stamp store Nasik ( See mode of supplies in Part III ) in sheets of 320 each from ¼ anna to 12 annas , and of 120 each from Re. 1 to Rs. 25.

Ordinary labels are sold to the public and to authorized vendors from local and Brand Depots ( see rule in Part III) at the denoted vale, in quantities of not less than five rupees in vale, and not including a fraction of a Re . Embossed envelops and post cards are sold in completed packets only.

Stamp booklets of all denominations are to be sold to the public by the post offices only specially authorized in this behalf.

Post-cards issued from the central stamp store in packets, single of 16 , reply of 8 and service of 16 cards , while wrappers bearing a half anna stamp for newspapers and packets are sold in packets of six each to the public and authorized vendors from Local and Branch Depots where stocks are held at the following rates.

Rs. A. P.

For 1 0 0 7

For 2 0 1 2

For 3 0 1 9

For 4 0 2 4

For 5 0 2 11

For 6 0 3 6

Service stamps are sold by local and branch depots to Government official and semi- official bodies and institutions mentioned in clause 354 of the post and Telegraph Guide provided the letter certify in writing that the stamps will be used on prepaying postage on communications bonafide on the service of His Majesty or for the purpose stipulated in the said clause of the post and Telegraph Guide.

It has been ruled by the Government o India that Service postage stamps may also be sold to the public, provided that the value of stamps sold to any person at one time shall not be less than 10 shillings or Rs. 6-8-0 and that an extra charge of half per cent . calculated on the face value shall be made to cover incidental expenses . These stamps cannot be used of the pre-payment of postage on private correspondence.

Envelops, ordinary and registration, are issued from the central stamp store Nasik , in packets as below set forth , and are sold from local branch depots to the public and to authorized vendors in complete packets at the following rates

Description	Number of envelops in each packet	Price per packet
		Rs	A.	P.
(1) Commercial and square envelops –At each Re. 0-1-3 each.	12	0	15	0
(2) Commercial and square envelops –At Re 0-1-0 each	15	0	15	0
(3) Registration envelops--
(i) Small size ( 7 ½ . 4 ½ inches at Re 0-4-9 each .	12	2	9	0
(ii) Medium size ( 9 X 6 ¼ inches ) at Re 0-4-0 each	8	2	0	0
(iii) large size ( 14 ½ X 5 ½ inches) at Re. 0-4-3 each	8	2	2	0
(4) Air mail Embossed Envelopes (commercial size) with 8 annas air mail stamp and blue air mail label printed on them at Re 0-8-3 each.	8	4	2	0

Stamps & C. , sold at all Post Offices.

4. Ordinary postage stamps , post cards and envelops of all descriptions as well as wrappers for newspapers and packets are sold to the public in any quantity however small at all post offices and postage stamps and post cards only at Telegraph offices at any time at which the office is open to the public, Quarter –anna , one anna half anna and two anna stamps , 1 ¼ anna and 1 anna envelopes and inland post cards are sold by postmen of most the post offices throughout India.

5. Spoilt or defaced stamps. – (1) Postage stamps ( whether adhesive , embossed , or impressed) which have been obliterated , defaced , torn , cut or otherwise rendered imperfect, or which have any work , letter figure, or design written printed, or impressed upon them otherwise than by the authority of Government before posting , or which have been cut or otherwise separated from embossed envelopes , post cards or wrappers, cannot be recognised in payment of postage . The special registration envelops provided by the Post office , cannot be used for the transmission of unregistered postal articles ( See clause 17 ).

NOTE - The performance of postage stamps with initials , or other identifying marks , traced in minute holes not prohibited .

(2) The using for the payment of postage or postal fees, with intent to cause loss to the Government , or a stamp that has already been used for that or any other purpose , is an offence punishable with two years imprisonment. Or with fine or with both.

6. Fictitious stamps . - The manufacture and use of fictitious postage stamps for any purpose whatsoever is prohibited , and is an offence punishable under section 263 –A of the Indian Penal code. Reproductions of stamps are , however , allowed for illustrations purpose in a philatelic publication or in an article or section relating wholly to postage stamps which may appear in a publication of a general character . Such reproduction however must be in black alone.

7. Rules for vend of postage stamps. - With reference to section 16(2) the following rules have been made by the Governor general in council in regard to the vend , etc, of postage stamps:-

“ The officer in charge of each post office , at which letters are received for despatch, and of each telegraph office, is required to keep a supply of ordinary postage stamps for sale to the public sufficient for the probable demands of one week

Superintendent and inspectors of post office within their respective jurisdictions and any other officers of the Post office authorized on the t behalf by the Head of Postal Circles are empowered to examine the stock of postage stamps kept by any of the persons required to keep postage stamps for sale to the public under the above rule:

8. Exchange of spoiled stamps. - Ordinary postage stamps belonging to licensed vendors, which have become unfit for use , should not be taken in exchange for new postage stamps of the same value, unless in very exceptional circumstances and only with the previous sanction of the Director – General of Post offices in India.

In case of persons entitled to use “service” stamps “service stamps “ may be given in exchange of for “ ordinary” stamps, provided the letter are in good conditions and fit for re-issue.

Fresh postage stamps , envelopes and post cards may be issued to Postmasters in exchange for useless or obsolete ones returned by them provided that embossed envelops, wrappers or post cards , which it is desired to exchange , are presented at the treasury only in complete packets.

Damaged and obsolete stamps that can be counted and identified , should be sent once a quarter to the controller of stamp , central stamp store, Nasik,. For destruction in accordance with rule 37 of the rules { see part III , chapter I) issued by the Govt. of India for supply and distribution of stamps.

In the case of bodies maintained from municipal and local funds or other like bodies or a quasi Government nature, there is no objection to issue by the Treasury officers of ordinary in exchange of service postage stamps, or vice versa always provided that the stamps to be returned to the treasury officers should also , after due enquiry , satisfy themselves as to the proper and rightful ownership of the party applying for the exchange . In the case of applications for exchange of service postage stamps from parties other than those authorised to keep them , treasury officers should , after ascertaining how the stamps came to be in possession of the parties, obtain the orders of the controller of stamps , Nasik

(N.B. –Local bodies , such as Municipal Committees, district Boards, and cantonment committees to do not use service stamps now)

The service postage stamps presented by and official who is authorised to use such stamps may be exchanged for other service stamps of equivalent value, provided that the stamps which are presented to the treasury are in good condition and fit for re-issue

9. As far as possible , defective stamp booklets returned by a Post office should be exchanged for fresh booklets or postage stamps simultaneously with their return to the treasury , but when owing to the number of booklets returned being large it is not possible to examine them at once at the treasury , the exchange should be made as soon as the booklets have been examined to see that they contain the correct number of stamps.