CHAPTER I - INTRODUCTORY 1. The rules contained in this Handbook describe primarily the procedure relating to the initial and compiled accounts of the Post Office and Railway Mail Service Branches of the Department. The rules relating to the Post office branch contained in the initial Account code and the compilation of the Treasury Rules issued by the Central Government have been included in this Handbook, with necessary modifications and have been supplemented by the special rules applicable to the Department. The rules in the Handbook describe also (1) the financial rules of the Post Office and Railway Mail Service branches and (2) the rules pertaining to initial accounts which should be followed by all officers dealing with the disbursing offices of the post office and Railway Mail Service Branches of the Department. Definition 2. For definitions, see chapter 1 of the Financial Handbook, Volume I and the Posts and Telegraph Manual, Vol. V. 1 CHAPTER II -- SUPPLY OF STAMPS Introductory . 3 Post offices . 4 Supply of stamps from Stamp Depot . 6 Railway Mail Service Offices . 11 International Reply-Coupons . 12 Introductory 3. Rules for supply and distribution of stamps of all descriptions (including Postage stamps) laid down by the Government are printed as Appendix 2 to this Handbook. Post Offices 4. The officer-incharge of each Post Office is required to hold a stock of ordinary postage stamps, revenue stamps and saving certificates of such denominations as are frequently required for sale to the public or for supply to Railway Mail Service Offices, and of such aggregate amount as may have been fixed for the Post office. The maximum value of stamps to be kept in stock will be fixed by Divisional Head for Non-Gazetted Postmasters, DPS for Group ‘B’ Postmasters and CPMG/PMG for Group- ‘A’ Postmasters. Note 1:- The word "stamps' in this rule and in Rule 5-10 includes postage stamps, non-postal stamps, envelopes and Post cards. Note 2:- Detailed rules regarding fixation of stamps balances of Post offices are given in chapters 1 and 2 of the Posts and Telegraphs manual, Volume VIII. 5. Head Post Offices will obtain their supply of stamps , not exceeding their respective authorized maximum stamp balances,from Central Stamp Depots (CSD). Head Post Offices will obtain their requirement of revenue stamps from Treasuries on payment of cash. Payments into Treasury for purchase of stamp should be accompanied by a requisition in form ACG 39 which will be prepared in duplicate. One copy thereof will be returned to the Post Office through the official actually deputed to purchase the stamps with the actual supply duly noted therein and signed by the Treasury and the other copy will be retained by the Treasury. Supply of stamps from Stamp Depot 6(a) The Head Post Offices within the jurisdiction of Stamps Depot obtain their supplies of Postage Stamps, Postal Stationery, CRF Stamps and other type of Stamps, creditable to Postal Revenues from the circle stamp depots wherever these exists. (b) On receipt of stamps and the Postal Stationery from the Circle Stamp Depot, the Head Postmaster or any other person authorised in this behalf shall check and verify the articles received, with reference to the invoice, accompanying the package without any delay and return one copy of invoice, duly acknowledged to the officer-in-charge of the Stamp Depot, immediately after verifying the stamp and stationery and not later than 3 days of the receipt of the supply. (c) The face value of the articles received from the Circle Stamp Depots shall, be entered in the column headed as 'Receipt from the stamp depots" in the Treasurer's Cash Book, the 2 Head Office summary and the Head Office Cash Book. The face value of each type of stamps, stationary and savings certificates received during the month, should be shown separately on the receipt side of the cash account, Head office Cash Book and the Head Office Summary. (d) A consolidated Schedule of stamps in the form given below shall be prepared in triplicate by the Postmaster. Two copies of the schedule duly agreed with the amount shown on the receipt side of the cash Account for the month shall be forwarded to the circle postal accounts office with the monthly Cash Account. (e) Unserviceable, obsolete stocks of stamps and stationery shall be exchanged for serviceable ones of the same kind from the Circle stamps Depot. The surplus stocks of stamps and stationery shall be returned by the post offices to the Circle Stamp Depot for exchange with other denomination of stamps actually required. (f) The losses of stamps during transit or in Post Offices will be dealt with under the usual provisions, as contained in the "Rules for the supply and Distribution of Stamps" given in Appendix-2 of this Hand book. Form of consolidated schedule of Postage stamps/service stamps etc. drawn by the Post Office at -------------------------------------------------- from the Circle Stamp Depot at --------------------------------- ------- during the month of ---------------------------------------- Post office ----------------------------------------- Value of Sl. Date of No. and date Postage stamps Service CRF Total No. receipt of of invoice & stationery stamps Stamps Stamps with which Received Signature of Postmaster 7(i) Commemorative stamps are supplied by Nasik Security Press to certain Philatelic Bureaus and Presidency Post offices. The following procedure should be followed by the Post Offices when they receive supplies of these stamps from Nasik Security Press:- 1 The Nasik Press will dispatch the supplies to the designated Post Office accompanied by an invoice in triplicate. One copy of the invoice shall also be forwarded direct to the Postal Accounts Office of the Post Office by the press. 2 At the receiving office the packets containing the stamps will be opened in presence of the Postmaster or the concerned group officer. 3 The value of stamps will be credited under stamps received from Circle Stamp Depot (supported by a copy of invoice) on the same day and the stamp balance raised by an equal amount. In the Postal Accounts Office the credit will be classified to 1201-Postal Receipts 101- Sale of Postage stamps 04(1) Sale of stamps. 4 Two acknowledged copies of the invoice will be returned to Nasik Press immediately on opening and verifying the supplies. The two copies should be marked first copy and second copy. 3 5 On the day of issue and subsequent days, these stamps should be supplied to the philatelic bureau of the Post office against the permanent advance sanctioned. 6 When such stamps are supplied to other offices, both head and sub, the value of such stamps should be shown as remittance to the offices concerned in the accounts In such cases the detailed procedure laid down in Rules 150 to 152 of FHB. Vol. I may be followed after the stamps have been brought to account as per procedure laid down in para 193) above. (ii) The Presidency Postmasters, Mumbai, Kolkata and Chennai will follow this procedure mutatis mutandis when they receive supply of postage stamps direct from the Central Stamps Store Nasik under the provisions of Note 2 below Rule 9(ii) of the “Rule for the Supply and Distributions of Stamps.” 8. Postmasters will arrange for the sale of stamps held in stock by them in the manner laid down in Rule 45 of the Postal and Telegraphs Manual, Volume VI, and must satisfy themselves, from time to time, that the balances held by the different officials in their offices are correct. The name of each official to whom stamps are supplied and the value of the stamps given to him should be entered in a memo. and he should be required to sign the memo against the entry of his name in acknowledgement of the receipt. 9. The balances actually held in stamps in sub and branch offices and in the head office itself at the close of a month should be shown by the Head Postmasters in the Cash Balance Reports submitted by them to the Postal Accounts Office with the monthly cash accounts. 10. (a) When postage stamps and stationery are lost or damaged, or become useless or obsolete, the value thereof should be written off under the orders of the competent authority. (b) When damaged, useless or obsolete postage stamps or stationery are held by a Postmaster, the orders of the competent authority should be applied for to write off their value in the accounts. In every case, a copy of the order sanctioning this procedure should be communicated direct to the Postal Accounts Office with a copy of CSD and the postage stamps or stationery to which the order relates should be submitted to it by the Postmaster in support of the charge in the Schedule of Unclassified payments. Railway Mail Service offices 11. When stamps are advanced to a mail office of the Railway Mail Service, Sub- Record officer or Head Record officer having Mail Office under him should be required to grant a receipt countersigned by the Superintendent, Railway Mail Service for the value of the stamps supplied to him. The stamps advanced to Railway Mail Service officials will be shown in the accounts of the Post Office as part of its stamp balance. The separate receipts of Sub Record officer or Head record officer having Mail Offices under them should be renewed on the 1st April each year and also whenever the charge of Sub-Record Office or Head Record Office is transferred from one officer to another. When further supplies of stamps are required they may be purchased from any Post Office out of the money realised from the sale of stamps advanced by the Post Office.