Postal Manual Vol. VIII - India Post

(2) Stamp duty will have to be paid on such agreement at the rate fixed by the Government
of the Province in which the bank executing the agreement is situated.
52/3. Payment of Time Barred Indian Postal Orders and Waiving of 2 nd Commission.
– Heads of Circles may sanction ex-gratia the payment of the value of time barred Indian Postal
Orders subject to a maximum of Rs. 500 in each case. and without limit in the case of payments
made to any Government or Quasi-Government Departments, provided that the delay in presenting
the Indian Postal Orders within the period prescribed under rule 180-D (2) of the Indian Post
Office Rules is entirely due to the action of a public authority viz, a court of law or the Post Office
etc. or due to circumstances beyond the control of the payee or purchaser of the Indian Postal
Orders concerned. The Head of a Circle may also waive the recovery of second commission due
on such Indian Postal Orders at his discretion provided that the delay in presenting the Indian
Postal Orders is entirely due to the action of a public authority viz., a court of law or the post office
etc. or due to circumstances beyond the control of the payee or purchaser of the Indian Postal
Orders concerned provided that except in cases where payment is to be made to any Government
or Quasi-Government Departments the value of the Indian Postal Orders does not exceed Rs. 500
in each case.
53. Refund of the value of Indian Postal Orders. – Heads of Circles may sanction
payment of the defective IPO’s which are beyond the powers of Superintendent of Post Offices,
first class Postmasters or Presidency Postmaster’s sanction.
54. Miscarriage, Loss or destruction of orders – Issue or Duplicates. – Applications for
enquiry in respect of the miscarriage, loss or destruction of British Postal Orders and for the issue
of duplicates thereof should, if they comply with the prescribed conditions, be forwarded to the
British Post Office in the manner prescribed in Rule 52.
All applications should be accompanied by the counterfoils of the orders or in the case of
partial destruction, an identifiable portion (i.e. containing the full serial number and amount of the
Order).
54/1. Applications regarding miscarriage, loss or destruction of Indian Postal Orders.
– The original applications for enquiry in respect of miscarriage, loss or destruction of Indian
Postal Orders along with counterfoils should, if they comply with the prescribed conditions, be
forwarded to the Deputy Accountant-General, Posts and Telegraphs, Delhi to ascertain if the
orders in question have been paid or not. A certificate of non-payment of the orders from the
Deputy Accountant-General, Posts and Telegraphs, Delhi, can be obtained only after the expiry of
sixteen months counting from the last day of the month of issue of the orders. On receipt of this
certificate of non-payment (from the Audit Office) the Superintendent of post offices or the first
class Postmaster, as the case may be, may sanction the refund if he is satisfied that the claim is
genuine.
55/1. Loss of unsold Indian Postal Orders. – The Head of a Circle is authorised to
sanction refunds to postal officials of the amounts recovered from them on account of the value
and commission of lost Indian Postal Orders, subject to the condition that the refund shall not be
made until one full year has elapsed since the date of loss of the order or orders concerned and then
only after it has been ascertained from the Deputy Accountant-General, Posts and Telegraphs,
Delhi that no payment has been made by any post office in respect of the missing order or orders.
55/2. Loss or theft of unsold Indian Postal Orders. – On receipt of a report of loss or
theft of an Indian Postal Order from the stock of a Post Office and a certificate of non-payment in
respect of the same from the Delhi Audit Office, the Head of the Circle should notify the loss in
his Circular. The Delhi Audit Office will also immediately report the loss by express letter to