[1]THE
KERALA MANUFACTURE AND SALE OF STAMP RULES, 1960 In exercise of the powers
conferred by Section 69 of the Kerala Stamp Act, 1959 (Act 17 of 1959) and in
supersession of the existing rules on the subject issued under the
Travancore-Cochin Stamp Act and the Indian Stamp Act, the Government of Kerala
make the following Rules. They shall be called the Kerala Manufacture and Sale
of Stamp Rules, 1960 and shall come into force with effect from 1.9.1960. [2][The
member of the Board of Revenue in charge of Land Revenue shall be ex-officio
Superintendent of Stamps. He shall be in charge of the administration of the
Stamp Depots in the State and shall exercise general control and supervision on
all matters connected with stamp revenue in the State and also over the
custody, issue and sale of stamps in and from the Depots. The Superintendent of
Government Presses, Trivandrum shall be ex-officio Deputy Superintendent of
Stamps. He shall be in direct charge of the administration of the Stamp
Manufactory and shall exercise general control and supervision on all matters
connected with the manufacture of stamps, and their custody and issue in and
from the Manufactory. He shall be the controlling officer in respect of the
Stamp Manufactory and shall exercise the functions of Head of Department]. The prescribed periodical
statements and returns from the Central, Local and Branch Depots shall be
submitted to the Accountant General and the Superintendent of Stamps who shall
check the transactions therein shown, one with another and with the Treasury
credits. The Superintendent of Stamps or
some officer authorised by him shall examine once a year all the machinery,
tools, plant, registers, accounts etc., kept in the [3][xxxx]
Central Depot, verify the balance under good and damaged paper and under
stamps, have the damaged paper and stamps, destroyed or otherwise made unfit
for use for purposes of Stamp Revenue and submit an annual report embodying the
result of such examination with a certificate of physical verification and of
the administration of the Stamp Revenue in General. The Deputy Superintendent of
Stamps or an officer of the status of the Assistant Superintendent of Stamps
authorised by him shall examine once a year all the machinery, tools,
plant, registers, accounts, etc. kept in the Stamp Manufactory, verify the
balance under good and damaged paper and under stamps, have the damaged paper
and stamps destroyed or otherwise made unfit for use for purpose of Stamp
Revenue, and submit an annual report embodying the result of such examination
with a certificate of physical verification and of the administration of the
Stamp Manufactory in general][4]. For sale, custody and issue of
stamps, there shall be a Central Depot at the Trivandrum District Treasury in
charge of the officer of that Treasury and a local Depot at each of the other
District Treasuries, and a Branch Depot at each of the sub-treasuries of the
State (except the kandukrishy treasury) under the officer of that treasury. Note-1. The Government may, by
notification, authorise an independent officer to be in charge of the Central
Stamp Depot at Trivandrum. 2. In the case of the Ernakulam,
Trichur, Kozhikode, Cannanore and Pai ghat Districts, the Stamp Depot at
Ernakulam shall function as a sub depot of the Central Depot Trivandrum and
shall supply stamps to all the Treasuries in that Districts. Status and Functions of the
Superintendent Stamp Depot, Ernakulam. (1)
The Superintendent, Stamp Depot, Ernakulam will be in charge of
the Stamp Depot, Ernakulam. (2)
There shall be maintained in the Stamp Depot, Ernakulam at all
times stock of stamps and stamp papers under each denomination not less than
the probable demand for 3 months. (3)
The officers in charge of the branch depots of the Ernakulam,
Trichur. Kozhikode, Cannanore and Palghat Districts shall prepare and forward
to the Superintendent, Stamp Depot, Ernakulam not later than the first day of
September in each year, indents for the supply of stamps and stamp papers of
the various denominations required for the official year commencing from the
first day of April. The Superintendent, Stamp Depot Ernakulam shall prepare not
later than the last day of September, general consolidated indent and forward
the same to the officer in charge, Central Stamp Depot, Trivandrum. (4)
It shall be the duty of the Superintendent, Stamp Depot,
Ernakulam. to keep all the branch depots within its jurisdiction regularly
supplied with stamps on periodical indents received and to take charge of the
stamps brought from the Central Stamp Depot. (5)
Immediately after the receipt of the stamps from the Central Stamp
Depot they shall be counted and placed under proper receptacle in the strong
room free from contact with any of the walls. Each receptacle shall be
secured by two Chubb's locks, the key of one of the locks being in the sole
custody of the Superintendent, Stamp Depot, Ernakulam and the key of the other
in that of the Store Keeper. (6)
The Superintendent shall be responsible to see that all
precautions are taken to prevent damage being caused to the stamps under his
care by transparent ants or other vermin. (7)
The Store keeper, Stamp Depot, Ernakulam shall furnish a cash
security of Rs. 500. (8)
The Superintendent, Stamp Depot, Ernakulam shall forward to the
Superintendent of Stamps, Trivandrum within a week after the close of every
month a statement of stamps showing the opening balance, receipts from the
officer in charge Central Stamp Depot and local depots, issue to the local
depots and the closing balance together with a statement of damaged stamps
showing the opening balance, receipt during the month and closing balance. Manufacture
of Stamps The manufacture of stamps shall
be placed under the charge of a separate officer who shall be designated [5][Assistant
Superintendent of Stamps]. He shall be responsible for every detail connected
with the manufacture of stamps, which shall be carried on under his direct
supervision. The Stamps to be manufactured
shall be of the descriptions as directed by Government from time to time. The cases containing water-marked
paper of different descriptions shall, as soon as possible after their receipt,
be opened, one by one, by the Storekeeper, and the contents thereof examined
and counted in the presence of the [6][Assistant
Superintendent of Stamps] and classified and assorted into packets of 500
sheets each. After such classification and assortment, the papers shall be
brought to account, duly packed and sealed in the presence of the officer in
charge of Stamp Manufactory and placed in proper almirahs secured in a strong
room under the joint lock and key of himself and of the Store-Keeper. No fresh cases of paper shall be
opened until the contents of those already opened have been counted, brought to
account and placed in stock as aforesaid, and no paper shall be issued for the
manufacture of stamps except such as have been counted brought to account and
placed in stock. The Store-keeper shall furnish
security to the extent of Rs. 500 and shall maintain the following registers
connected with the stock branch in such forms as may be prescribed by the [7][Deputy
Superintendent of Stamps]. (I)
Invoice Registers for water-marked paper. (II)
Stock Registers for water-marked paper. (III)
Register of papers issued for manufacture of stamps. (IV)
Registers of papers found damaged on examination of invoice No. 1 The [8][Assistant
Superintendent of Stamps] shall within a week after the close of every month,
forward to the [9][Deputy
Superintendent of Stamps] extracts from the invoice stock and damaged paper
registers, showing the opening balance, receipts and issue and closing balances
for the month, the units being cases of paper in the case of invoice registers,
packets of paper in the case of stock registers, and sheets of paper in the
case of damaged paper registers. Issue of water-marked paper for
the manufacture of stamp paper and labels shall be in packets of 500 sheets. The manufacture of stamps shall
be carried on in the presence of the Supervisor, Stamp Manufactory, in the room
and place set apart for the purpose, to and from which there shall be no
ingress or egress without the knowledge or permission of the [10][Assistant
Superintendent, Stamps]. The [11][Assistant
Superintendent of Stamps] shall take prompt steps to supply to the Central
Depot, referred to in Rule 4, such manufactured stamps as may, from time to
time be indented for the Officer in charge of the Central Depot, and as they
are manufactured. He shall further see that the stamping machinery, plates and
dyes and other tools are kept in working order and properly secured, that the
paper required for daily work is carefully counted and issued by the
Store-keeper, and that all manufactured stamps are duly accounted for, those
not delivered at the Central Depot and also the dyes and plates used for the
manufacture of stamps, etc. being secured in the Manufactory under the joint
custody of himself and the Supervisor. The stamps manufactured shall be
carefully counted and assorted in packets of uniform size and number prescribed
for different values and for different kinds; and the packets shall before
transmission to the Central Depot, be duly sealed and signed by the Supervisor,
Stamp Manufactory. Documents presented to be stamped
on the application of parties shall be sent to the officer-in-charge. Central
Stamp Depot accompanied by a Treasury Receipt for the full value of the stamps
to be impressed [12][together
with a supporting covering letter by the concerned treasury officer]. The
Officer-in-charge, Central Stamp Depot shall forward the documents to the
Superintendent, Government Presses, Trivandrum, who shall at once and in
priority to all other work, stamp the documents and return them to the
Officer-in-charge, Central Stamp Depot, Trivandrum for despatching them to the
parties concerned after affixing a seal showing the date of issue, where
necessary. On receipt of the documents the [13][Junior
Superintendent or Accountant]. Central Stamp Depot shall write on the back of
the documents the serial number beginning with the first document embossed in
the financial year and ending with the last, the date of issue, the name and
residence of the party who requires the document to be embossed and the value
of the stamp embossed in full in words and his own ordinary signature at the
same time making corresponding entries in Form IVA. The [14][Junior
Superintendent or Accountant], Central Stamp Depot will also note on the
embossed documents the words "Court fees" or "General" as
the case may be. The documents embossed and returned to the parties from the
Central Stamp Depot, Trivandrum prior to 28.12.1965 shall, also, on
presentation, be endorsed in the manner prescribed in this rule.][15] [16][Provided
that in the case of embossed agreement forms to be supplied to the Abkari shop
contractors, the Accountant, Central Stamp Depot, Trivandrum shall write on the
back of the document the name, designation and station of the Assistant Excise
Commissioner of the Excise Division, as the party who requires the documents.] The following Registers shall be
maintained at the Manufactory in such forms as may be prescribed by the [17][Accountant
General] (1)
Registers of watermarked paper received from stock. (2)
Registers of indents for manufactured Stamps. (3)
Progress Register of manufacture. (4)
invoice Book. (5)
Register of damaged paper. (6)
Register of private documents and cheque books impressed. (7)
Registers of Printed Stamps and Stamp Papers. The following statements shall be
prepared by the [18][Assistant
Superintendent of Stamps] and forwarded to the [19][Deputy Superintendent
of Stamps] within a week after the close of every month, viz, (a) a statement
showing the opening balance of the watermarked paper on hand, the receipts
during the month, the stamp manufactured, the stamps damaged and the closing
balances of watermarked paper; (b) a statement showing the opening balances of
stamps on hand, the stamps manufactured during the month, the stamps delivered
over to the Central Depot, and the closing balances; (c) a statement showing
the opening balances of damaged watermarked paper, receipts during the month
and closing balances and (d) a statement similar to the preceding one for
damaged stamps. Custody
and Supply of Stamps All officials employed in the
Depots as well as persons licensed to sell stamps, shall be under the control
of the officers in charge of these Depots who are responsible for the safe
custody of all stamps received in their Depots, and shall duly account for all
such stamps and for the revenue realised therefrom. There shall be maintained in the
Central Depot at all times a stock of stamps under each head which should be
not less than the probable demand for one year. The officers in charge of Branch
Depots shall prepare and transmit to the Central Depot through the Local Depots
to which they are subordinate, not later than the last day of September in each
year indents for the supply of stamps of the various descriptions required for
the following official year, commencing from the first day of April. [20][The
officer in charge of the Central Stamp Depot shall prepare, not later than the
first day of November a general consolidated indent and forward the same to the
Deputy Superintendent of Stamps also]. It shall be the duty of the
officer in charge of the Central Depot to keep all the Branch Depots regularly
supplied with stamps on periodical indents received and to take charge of the
stamps brought from the Stamp Manufactory. Immediately after the receipt of
stamps from the Manufactory, they shall be counted and made up into sealed
packets of prescribed sizes containing the prescribed number of sheets and they
shall be placed under proper receptacle in the strong room free from contact
with any of the walls. Each receptacle shall be secured by two Chubb's locks
the key of one of the locks being in the sole custody of the officer in charge
of the Central Depot, and the key of the other in that of the store-keeper. The officer in charge of the
Central Depot shall be responsible to see that all precautions are taken to
prevent damage being caused to the stamps under his care by transparent ants or other
vermin. The documents referred to in rule
16 of these rules and returned to the parties by the officer-in-charge,
Central-Stamp Depot, shall, if the value of stamps embossed on such documents
is rupee one and above, bear the date seal, without which the paper shall not
have any fiscal value and shall be impounded if presented before any public
servant authorised to impound such documents. The date seal shall be affixed in
the presence and immediate supervision of the store-keeper. At the end of the
day's work, the device used for affixing the seal shall be deposited in the
strong room for safe custody. Stamps shall not be taken out
except in the presence of both the officer-in-charge and the store-keeper of
the Central Depot. The number and value of the stamps taken out of the double
lock shall be entered at the time of issue in the proper stock register by the
Store Keeper. All items of stamps and stamp
papers pending despatch to branch and local depots at the close of the day's
transaction shall be deposited inside the strong room for safe custody till the
ensuing morning in a box properly sealed, the key of which shall be with the
store keeper][21]. [22][xxxxx] The Store keeper of the Central
Depot, shall under the immediate orders of the officer in charge, Central
Depot, attend to the counting and despatch, duly sealed, of all stamps for the
Local and Branch Depots.][23] The Store keeper of the Central Stamp
Depot shall furnish a security of Rs. 500. He shall maintain the following
registers in such Forms as may be prescribed by the [24][Accountant
General] (1)
Stock Register of Stamp paper (2)
Register of damaged stamp paper. (3)
Progress Register of issues. The officer in charge of the
Central Depots shall forward to the Superintendent of Stamps within a week
after the close of every month, a statement of stamps, showing the opening
balance, receipts, from the Stamp Manufactory and the Branch and Local Depots;
issues to the Branch and Local Depots and the closing balance, together with a
statement of damaged stamps, showing the opening balance and receipts during
the month and the closing balance. He shall also forward to the Accountant
General a copy of the invoice showing the supply made to each Local and Branch
Depot. Superintendent of Stamps shall
check the returns received from the Central Stamp Depot and the local Depots
with the returns of the previous months and shall keep a watch on the balance
in the Local Depots. If the monthly statements reveal that the balance of any
kind of stamp in any local Depot falling low he shall call the attention of the
officer in charge of the Central Stamp Depot to the fact. The Superintendent of
Stamps shall forward to the Accountant General on or before the 10th of every
month a statement of supplies made in the previous month to the Local Depots
including the Branch Depots under them quoting the invoice number and the date
of supply also. Each Local Depot shall maintain
at all times a supply sufficient for the requirements of the Depot for atleast
three months and each Branch Depot the requirement for two months. The officer
in charge of the local and branch depots shall see that the licensed vendors
are regularly supplied with stamps on indents prepared in the prescribed form
and shall periodically examine the accounts, registers etc., which have to be
maintained by these vendors. The officers in charge of the Local Depots shall
also submit to the Superintendent of Stamps within a week after the close of
every month a statement showing the opening balance of stamps in their Depots
including the subordinate branch depot, the receipt and sales during the month
and the closing balance with a certificate attached, stating the closing
balance in their Depots have been verified and found correct. The District
Treasury Officers shall at the end of each month forward to the Accountant
General with the cash accounts plus and minus memoranda showing the receipt,
issues and balance of each class of stamps with a certificate that the balance
of stamps of each class shown therein agrees with that shown in the stock
register and accounts. All stamp papers of the value of
one rupee and above issued out of Treasuries and sub-treasuries, shall bear, at
the bottom, a seal showing the date of issue without which the paper shall not
have any fiscal value, and shall be impounded if presented before any public
servant authorised to impound such documents. The date seal shall be affixed in
the presence and immediate supervision of the Treasurer/Assistant Treasurer. At
the end of the day's works, the device used for affixing the seal shall be
sealed and deposited in the strong room for safe custody][25]. [26][Provided
that no Stamp Papers of the value of one rupee and above sold to the public or
to the Stamp Vendors from the Treasury before the 1st day of April, 1964 and no
such stamp papers sold to the public by the Stamp Vendors from the stock
supplied to them, from the Treasury prior to 1.4.1964 and bearing at the bottom
the counter stamp of the Central Stamp Depot Trivandrum, shall be required to
bear the seal of the Treasury or Sub-Treasury showing the date of issue, as
provided in this Rule till 31.8.1965.] On the last working day of
September and March each year, the officer in charge of each Local Depot will
count or have counted in this presence, the stamps in his Depot both under
double lock and under single lock and will require the officer in charge of
Branch Depots, subordinate to him, similarly to count the stamps in their
Depots. He will attach to the monthly statements and the plus and minus
memorandum for September and March rendered to the Superintendent of Stamps and
the Accountant General certificate in the prescribed form of such verification
and the agreement of such balances found as a result of such verification and
those in the monthly statements and memorandum. They will also forward to the
Accountant General before 1st August of each year a stock account showing the
opening balance at the commencement to the previous financial year, receipts
during the year, sales and other issues during the year and the closing balance
under each kind of stamps, with a certificate that the stock has been
physically verified and that the closing balance shown therein agrees with the
plus and minus memo for March and the value in the half yearly verification
report as on the 31st March of each year,. Sale of
Stamps The sale of stmps shall be made
by the Treasures as ex-officio stamp vendors and by licenced stamp vendors
appoined by the Tahsildars. [27][The
Junior Superintendent and the Accountant, Central Stamp Depot, Trivandrum,
shall be Ex-officio Vendors] in respect of the documents embossed and returned
to the parties under rule 16. The District Collector shall determine the number
of stamp vendor's licences requires in any area in his district after examining
the necessity. The Tahsildars shall get the permission of the District
Collector to issue additional licences in an area or to transfer a licence from
an area to another. An appeal shall lie to Revenue Divisional Officer against
any order passed by the Tahsildar under this rule or any order passed by the
Tahsildar revoking a licence under rule 37. The District Collector may on
application or suo motu revi-se any order passed by the Revenue Divisional
Officer. The Tahsildar shall be competent to grant leave to licenced stamp vendors
without limit of time. He is also competent to fill up temporary vacancies
caused by the grant of such leave and to grant licence for the sale of stamps
to substitutes appointed by him in Such cases. Note R.35:-The Government have no
power to impose a person of their choice on the Tahsildar and direct him to
appoint that person as stamp vendor. Ramakrishnan v District Collector
1986 KLT 986 = 1986 KLJ 811. Stamps of denominations of and
below [28][Rs.
5,000 (Rs. five thousand)] shall be sold to the public at the face value by
vendors licenced for the purpose who will be allowed discount as specified in
rule 39. [29][Whenever
the value of stamp required is higher that the highest value of the stamp which
the vendor is authorised to sell, the vendor shall not supply the required
stamp by the sale of a number of stamps of lower denominations which he is
authorised to sell. In case any vendor acts against this stipulation, his
Commission on his account shall be credited to the revenue of the State]. All stamps above the values
aforesaid shall be sold by the ex-officio stamp vendors, provided that stamps
of higher denominations purchased before the commencement of these rules by
vendors licensed under the Madras Stamp Rules may be sold by them. On the coming
into force of these rules the licences previously issued to licensed stamp
vendors shall cease to be in force and fresh licences shall be issued in
accordance with the provisions of these rules: Provided that licensees under the
repealed rules shall be allowed to sell the stock of stamps already in their
possession in accordance with the conditions of their licenses. [30][xxx] (i)
Every licence granted to licensed stamp vendors shall be signed by
the Tahsildar and be revocable by him. The licence shall be in Form No. 1][31] Before the licence is issued the
licensee must execute an agreement in Form No. II The rate of discount that will be
allowed to the licensed stamp vendors shall be 4 1/2 percent for the stamp
papers of denomination upto and including Rs. 50 (Rupees fifty) and the
discount for stamp papers of denomination above Rs. 50 (Rupees fifty) and the
discount for stamp papers above Rs. 50 (Rupees fifty) shall be 2 percent][32] No discount shall be given to the
purchase of any stamp exceeding [33][Rs.
5,000 (Rupees five thousand)] in value nor on any stamps applied on material
furnished by the purchaser himself. No ex-officio vendor shall be
allowed a discount on his sales nor can he purchase stamps at a discount. Every licensed vendor shall at
all times have fixed up in conspicuous station outside the place of vend, a
sign board bearing the name of the vendor with the words "Licensed Vendor
of Stamps" in English and Malayalam: [34][Provided
that in bilingual areas of the State the sign board shall display the words in
the other local language also]. He shall also have in the place of vend the Act
and schedule referring to the Stamps sold by him together with these rules in
English and Malayalam placed so that they can readily be seen and read by
purchasers. Every licensed vendor shall keep
exhibited in his place of vend particulars regarding the stock and
denominations of stamps or stamp papers available with him for sale on each day
for the general information of the public][35] Every ex-officio vendor selling
stamps to any person not a licensed vendor and every licensed vendor shall
write. [36][in
his own handwriting] on the back of every stamp paper which he sells, the
serial number beginning with the first stamped paper sold in the financial year
and ending with the last, the date of sale, the name and residence of the
purchaser and if the stamp is purchased for the use of any person other than
the person who tenders the money for it, the name and residence of that other
person also and the value of the stamps in full in words and his own ordinary
signature: at the same time Ex-officio vendors shall make corresponding entries
in Form IV and licensed vendors in Form III annexed to these rules. Any vendor who shall knowingly
make a false endorsement on the stamp sold, or a false entry in his register,
shall be liable to a fine not exceeding five hundred rupees. The endorsement required by rule
43 shall be made on all stamped papers sold except adhesive stamps and copying
sheets when an ex-officio vendor sells stamps to a licensed vendor, there will
be no serial number or endorsement, but corresponding entries will be made in
Form IV along with those relating to sales to the public. On every adhesive
stamp and copying sheet sold, except the revenue adhesive stamps of the value
of five paise and ten paise, the vendor should sign his name and enter date of
sale. Stamp vendors are strictly
prohibited from altering endorsement made by them on stamped papers.. Any stamp
vendor proved to have contravened this rule is liable to have his license
cancelled. If an incorrect endorsement has been inadvertently made, the stamped
paper may be treated as spoiled under Section 47 and allowance may be claimed
therefore under Section 51. Whether in Form III or IV entries
must be made as each sale is effected if the vendor takes a stamp from the
stock for his own private use, it must be considered as a sale and entered
in the book as such. Adhesive stamps of the same value sold at the same time to
the same purchaser will be entered in a lump, but the number of such stamps
must be shown in the proper column. As each transaction takes place the entries
relating to it will be initialled in the column provided for the purpose and
they will be totalled at the close of each day. Every ex-officio or licensed
vendor shall, without delay deliver any stamp which he has in his possession
for sale on demand by any person tendering the value. No ex-officio or licensed vendor
shall sell any stamps, the use of which has been ordered by the Government to
be discontinued. Every [37][xxxxx]
licensed vendor shall at any time, on the demand of the Tahsildar [38][or
Revenue Divisional Officer] or other officer duly authorised by the Government
for the purpose, deliver up all stamps remaining in his possession and if such
stamps have been paid for, shall receive back the value thereof, less any
discount which may have been allowed. When the number of stamps in the
Depot, approaches the minimum mentioned in rule 33 the officer in charge shall
prepared an indent for supply equal to the probable consumption for one month
and forward the same to the Central Stamp Depot who shall as promptly as
possible comply with the indent. In the case of the Ernakulam, Trichur,
Kozhikode, Cannanore and Palghat Districts indents will be sent to the Stamp
Depot at Ernakulam which shall send the stamps to the local branch depots. The
branch depots will forward their indents through the local Depot to which they
are subordinate. As soon as the supply of stamp is received the officer in
charge shall have the boxes or packets opened in his presence after satisfying
himself that they have not been tampered with and the contents of each box or
packet counted either by himself or in his presence on being opened. As soon as
the stamps have been counted they shall be placed in proper receptacles and
necessary entries made in Forms VA and VB, which shall be attested by the
officer present. If the Treasury Officer is on tour, the Officer-in-Charge of
will open the packets, count the contents, place the stamps in proper
receptacles and attest the Stock Register. The Treasury Officer shall, as
soon as he returns to headquarters, examine the balance of stock and the stock
accounts Forms VA and VB and initial the latter in token of his examination. He
shall further examine the balance in stock on the last working day of each
month and sign the certificate in Form No. VII. When sales are made on discount
to licensed vendors, the vendor must pay the value of the stamps less the
discount on delivery. The full value of the stamps will be entered as a credit
in the stamp account and in the Treasury Accounts, and the discount will be
shown as a payment in the latter. Licensed vendors must maintain on
hand a sufficient stock of such stamps as they are licensed to sell. If a
licensed vendor who has purchased stamps on discount should die, or if his
licence expires or be revoked, the Tahsildar may grant a special licence for a
limited period to enable the vendor or his/heirs and assignees to sell the
balance of stock. The following accounts and
registers shall be kept by all ex-officio and licensed vendors. Stock register of Stamp papers
and Stamps:- Form Nos. VA and VB All stamps, as they are received,
shall be entered in these registers. The total sales of stamps for each day as
recorded in Register No. III or IV shall be brought forward in these registers
and the balance stock each day which shall be agreed with the stock in hand. Abstract of daily sales of stamps
- Form No. IV:- The denominations of stamps sold shall be entered in the first
column. This register is intended to facilitate the preparation of the monthly
stamp accounts. Monthly abstract of stamps
received and sold Form No. VII:- This is the form of monthly account showing
the stock in hand the receipts and issues during the month and the closing
balance. It shall be prepared by all ex-officio and licensed vendors and
submitted to the Superintendent of Stamps on or before the 6th of the Next
month. Monthly Statement of discount
paid to licensed vendors - Form No. VIII:- This shall be submitted by the
Treasury Officer with Form No. VII each month. Books containing these forms will
be issued to ex-officio and licensed vendors as required. The issuing officer
shall see that the pages are numbered and that the number of pages is certified
on the first page under his signature. None of the books shall be destroyed
without the written permission of the Collector. Every ex-officio and licensed
vendor shall allow the Government, the Tahsildar the Sub Treasury Officer or
any other Officer duly authorised by the Government [39][or the
Board of Revenue or the District Collector] to inspect at any time the accounts
and registers he is required to keep under the above rules and to examine the
store of stamps in his possession. [xxx][40] [xxx] [1] Issued
under Notification G. 1- 13823/59-4/RD dated 10-8-1960 Pub. in K.G.No.33 dated
16-8-1960. [2] Substituted
by Notification G.O.(MS) 117/66/RD dated 24-2-1966 Pub. in K.G. No. 11 dated
15-3.1966. [3] Omitted
by ibid. [4] Inserted
by ibid. [5] Inserted
by G.O. (MS) 117/66/RD dated 24-2-1966 Pub. in K.G. No. 11 dated 15-3-1966. [6] Inserted
by G.O. (MS) 117/66/RD dated 24-2-1966 Pub. in K.G. No. 11 dated 15-3-1966. [7] Inserted
by G.O. (MS) 117/66/RD dated 24-2-1966 Pub. in K.G. No. 11 dated 15-3-1966. [8] Inserted
by G.O. (MS) 117/66/RD dated 24-2-1966 Pub. in K.G. No. 11 dated 15-3-1966. [9] Substituted
by ibid. [10] Inserted
by G.O. (MS) 117/66/RD dated 24-2-1966 Pub. in K.G. No. 11 dated 15-3-1966. [11] Substituted
by ibid. [12] Inserted
by G.O. (P) 122/97/TD dated 1-10-1997 Pub. in K.G. Ex. No. 1370 dated 7-10-1997
as SRO 787/97 [13] Substituted
by G.O. (MS) 9/75/TD dated 30-1-1975 Pub. in K.G. No. 7 dated 18-2-1975. [14] Substituted
by G.O. (MS) 9/75/TD dated 30-1-1975 Pub. in K.G. No. 7 dated 18-2-1975. [15] Substituted
by Notification G.O.(MS) 927/65/RD dated 20-12-1965 Pub. in K.G. No. 50 dated
28-12-1965. [16] Inserted
by G.O. (P) 34/74/TD dated 5-3-1974 Pub. in K.G. Ex. dated 8-3-1974 [17] Substituted
by Notification GI-58285/60/RD dated 29-12-1960 Pub. in K.G. Ex. No. 131 dated
30-12-1960 [18] Substituted
by Notification G.O.(MS) 117/66/RD dated 24-2-1966 Pub. in K.G. No. 11 dated
15-3.1966. [19] Substituted
by Notification G.O.(MS) 117/66/RD dated 24-2-1966 Pub. in K.G. No. 11 dated
15-3.1966. [20] Substituted
by Notification G.O.(MS) 117/66/RD dated 24-2-1966 Pub. in K.G. No. 11 dated
15-3.1966. [21] Substituted
by Notification GO(P) 201 dated 24-3-1964 Pub. in K.G. No. 13 dated 31-3-1964. [22] Omitted
by Notification GO(P) 201 dated 24-3-1964. [23] Substituted
by ibid. [24] Substituted
by Notification G.1-58285/68/RD dated 29-12-1960 Pub. in K.G. Ex. No. 131 dated
30-12-1960. [25] Inserted
by Notification G.O.(P) 201 dated 24-3-1964 Pub. in K.G. No. 13 dated 31-3-1964 [26] Inserted
by Notification G.O. (MS) 629/65/RD dated 26-7-1965 Pub. in K.G. No. 31 dated
10-8-1966. [27] Substituted
by GO(MS) 9/72/TS dated 30-1-1975. [28] Substituted
by GO(MS) 9/72/TS dated 30-1-1975. [29] Substituted
by GO(P) No. 131/92/TD dated 5-8-1992. [30] Omitted
by Notification No. SRO 473/69 Pub. in K.G. No. 45 dated 18-11-1960. [31] Substituted
by Notification G.O. (MS) 927/65/RD dated 20-12-1965 Pub. in K.G. No. 50 dated
28-12-1965. [32] Substituted
by GO(P) No. 131/92/TD dated 5-8-1992. [33] Substituted
by GO(P) No. 131/92/TD dated 5-8-1992. [34] Inserted
by Notification G I-150663/63-I/RD dated 12-3-1962 Pub. in K.G. No. 12 dated
20-3-1962. [35] Inserted
by Notification GOMS 585/65/RD dated 1-7-1965 Pub. in K.G. No. 27 dated
20-3-1965. [36] Inserted
by Notification G I-150663/63-I/RD dated 12-3-1962 Pub. in K.G. No. 12 dated
20-3-1962. [37] Omitted
by Notification G.I-50663/60-I/RD dated 12-3-1962 Pub. in K.G. No. 12 dated
20-3-1962. [38] Inserted
by ibid. [39] Inserted
by Notification GI. 50663/60-1/RD dated 12-3-1962 Pub. in K.G. No. 12 dated
20-3-1962. [40] Omitted
by GO(P) 201 dated 24-3-1964 Pub. in K.G. No. 13 dated 31-3-1964.THE KERALA MANUFACTURE AND SALE OF STAMP RULES, 1960
PREAMBLE