Postal Manual Vol. VIII - India Post

369-A. Black Stamp Cancellation Ink.- The Superior quality of black stamp cancellation
ink is exclusively procured from M/s. Mysore Lac and Paint Works Ltd., Mysore by the
Superintendent, Postal Stores Depot Bangalore, in special type of P&T containers in accordance
with the following procedure:-
(1) The Superintendent, Postal Stores Depot, Bangalore will supply the empty containers to
M/s. Mysore Lac and Paint Works Ltd., Mysore according to the requirements for filling up the
same with the ink and he will take delivery thereof from the said Company and keep them in his
stock. A separate register will be maintained in the Stock Depot for this purpose wherein a
complete record of tins received and supplied will be maintained. The budget provision for the
gross cost of purchase of the ink is made by Mysore Circle. The expenditure on purchase will be
booked to the final head “J-11-Contingencies – Other Contingencies.” When subsequent supplies
are made, no account adjustments will be made and a simple numerical account of the receipt,
supplies made to the units, and the balance will be maintained in the Postal Stores Depot,
Bangalore.
(2) The requirements of ink should be sent by all Heads of Circles etc. to the Superintendent,
Postal Stores Depot, Bangalore, who will arrange the supply from his stock in the special
containers. The supply, will normally, be made only on return of the empty containers by the
Heads of Circles to the Superintendent, Postal Stores Depot, Bangalore.
(3) Accouting Procedure:-
A register should be maintained in respect of the ink under the following heads,
monthwise, and a statement in respect of each month should be sent to the Director of Audit and
Accounts, Posts and Telegraphs, Madras:-
(i)
(ii)
(iii)
(iv)
(v)
Cost of ink received from the Company concerned, brought forward from previous month’s
account.
Value of ink received from the Company during the current month.
Value of ink supplied to Post Offices, R.M.S. etc. in different Circles on payment.
Value of ink supplied to other offices in different circles, which are allowed separate
grants.
Balance at the close of the current month.
2. In support of the figures in column (ii) above copies of the invoices should accompany the
monthly statement, duly signed by the Manager, Postal Stores Depot, Bangalore in token of his
having received the supply.
3. Columns (iii) and (iv) of the statement will be filled in from the Stock Register maintained by
the Stock Depot. An extra copy of the issue invoice will be prepared and submitted to Audit in
support of entries in columns (iii) and (iv). Copies of invoices received back from Post Offices
etc., duly acknowledged, need not be sent to Audit along with the monthly statement, but should
be kept on record at the Stock Depot and made available for check during administrative and Audit
inspections.
4. A separate register should be maintained in respect of the ink-Containers under the
following heads, monthwise, and a statement in respect of each month should be sent to the
Director of Audit and Accounts, Posts and Telegraphs, Madras:-
(i) Opening balance –
(a) Number and value of empty tins.
(b) Number and value of tins containing ink.