Lineamiento para evaluar la propuesta

Postage stamps, the details of which will be available from the warrant of payment received along with discharged certificates and for the monthly intimations in respect of cancelled and destroyed certificates submitted to Postal Accounts Office with monthly returns should be adjusted by a monthly consolidated transfer entry by crediting ‘155- Postal Receipts-order Receipts-Commission realised on post office certificates paid through village postman’ and debiting ‘155-Postal Receipts Sale of Postage Stamps (b) Deduct-Refund of postage stamps’.

[Orders contained in this note will apply in respect of the commission realised during the year 1958-59 and onwards].

Stock and Issue Register of P.O. Certificates

2.20 As prescribed in para 2.4 the Postal Accounts Office should maintain a set of registers in Form D.G. (PA)-323 either for each denomination of all series for each Head Post Office or for all denominations of one or more series for each Head Post Office to record the supply, sale and redemption of the certificates. One register in each set should be set apart for each denomination of P. O. Certificates of all series or for all denominations of one or more series and the pages in each register should be numbered and provided with an index in Form No. D.G. (PA)-324. Different coloured ink may be used in different financial year, for posting in Stock & Issue Registers.

2.21 Blank P.O. Certificates are supplied to Post Offices by the Postal Stock Depots and consolidated list Of certificates issued to Post Offices is sent to Postal Accounts Office twice a month one for period from 1st to 14th and the other from 15th to the end of the month vide Rule 377(4) of the posts and Telegraphs Manual, Volume VIII. On receipt of the consolidated list the serial number of each P.O. Certificate entered in the consolidated list should be separately entered in the proper column of the Stock and Issue Register for the particular denomination, one line

should be reserved for each number and care should be taken that the numbers are entered serially for each of denomination. When the consolidated list has been completely posted in this manner, the word “Posted” should be noted on it over the dated signature of the poster and the consolidated list, pasted into a guard file, a separate file being maintained for each Circle. The posting of consolidated list in the Issue Register should be attested by the J.A.O. Similarly when original invoices of P.O. certificates returned to Postal Stock Depots are received from the post office with the necessary Certificates as required by Rule 532 of Posts and Telegraphs Manual, Volume VI, Part II, the numbers in the Stock and Issue Registers should be neatly scored out in red ink by the poster and attested by the J.A.O. In respect of the original invoices received for the supply of P.O. Certificates by one Head Office to another, the same procedure should be followed in deleting the entries from the register of the supplying post office. Entries of the P.O. Certificates should also be made in the Stock and Issue Register of the receiving Post Office by the poster and attested by the J.A.O.

2.22 After the Journals of P.O. Certificates issued have been completely checked as prescribed in para 2.45, the number of the week, the month (abbreviation) and the year in which each P.O. Certificate was sold will be stamped or written in ink in columns 2 and 6 of the Stock and Issue Register against the entry of the number of the Cash Certificate.

NOTE -- As soon as an intimation regarding the attachment of a Post Office

Certificate by a Court of Law is received in, the Postal Accounts Office from the Postmaster, suitable note should be kept in red ink in the Stock and Issue Register under the attestation of the J.A.O. Any corrections to the entries in the Register should be attested by the J.A.O.

2.23 After the discharged P.O. Certificates have been checked as described in para 2.18 they should be serially arranged. The date of discharge (week month and year) should then be posted in the register, as in the case of “Issues” in columns 3 and 7.

the date of issue as shown in discharged P.O. Certificate should be compared with the Month of issue as entered in the register. The office of payment should be noted in the Register in the case of P.O. Certificates discharged at an office other than that of issue and in cases where discharges are accounted for in a month other than that of payment, the month of account should also be noted.

NOTE -- In the case of discharged declaration it should further be seen that the

procedure in para 2.51 is followed.

2.24 On completion of posting of a issue or discharge journal in the Stock and Issue Register, the poster will write the words “Posted by (name of the poster)” on the last sheet of the journal signing the entry and dating his signature. Any discrepancy between the serial numbers of P.O. Certificates taken up for posting and those entered in the Stock and Issue register will be reported in a half margin memorandum.

NOTE l -- As the stock and Issue Registers are very important records, it is

essential that entries of particulars should be carefully made. Any corrections to the entries in the Register should be attested by the J.A.O.