I certify that I have actually counted the particulars and details of cash and stamps kept and tallied with balance shown.
Signature of Treasurer
Supervisor in charge
Checked and found correct
Postmaster
Sub-office and Branch Office Summaries 48. Rules relating to the disposal by the Head office of daily accounts received from Sub Branch Offices [Forms ACG-22 and ACG22(a) } and the posting of transactions of those offices from the daily accounts into the Sub-office and Branch Office summaries [Form ACG.3 and ACG 3(a) ] will be found in Chapter 10 of the Posts and Telegraphs Manual Volume VI (Post office). Note 1 : The Sub-office daily accounts submitted to the Head office include transactions of the Branch Office in account with the Sub-offices. The detailed procedure to be followed in preparing Sub-office daily accounts and incorporating therein the transactions of the subordinate office is laid down in Chapter 10 of the Posts and Telegraphs Manual, Volume VI (Post Office). Note 2:- The detailed procedure to be followed by the Branch Office in compiling their daily accounts and in submitting them to their account office (i.e. Head office or Sub-office with which they are in account) will be found in the Rules for Branch Office. Unpaid Postage Abstract. 49. In Head Offices, the total postage due on all unregistered articles of the letter mail received for delivery from the Head office and the sub and Branch Office in its jurisdiction whether taxed by the office of posting or by the Head office itself; must be carefully calculated by the Postmaster himself and entered in the Unpaid Postage Abstract [Form ACG.45 (revised)] in the column headed “Total postage due on articles of the letter mail received this day’. The postage due on articles received before the unpaid delivery is made should be entered in unpaid postage Abstract for the day and the articles should then be transferred to the delivery department. The postage due on articles received after the unpaid delivery has been made should be entered, at the time of receipt, in the Unpaid Postage Abstract for the following day and the articles should be kept in the Postmaster’s personal custody until the following day, when they should be transferred to the delivery department with the unpaid articles received on that day. The total postage realised on all unregistered articles of the letter mail will be transferred to the Head Office Cash Book against the item “Letter postage”. Note 1:- Business reply cards and envelops are required to be sent out for delivery by the delivery department, following their receipt in the office of destination. The articles received on a working day preceding a Sunday or a Post Office holiday after the unpaid delivery is made, should be transferred to the delivery department on the same day. The amount of postage due on the articles delivered on a Sunday or a Post office holiday may be accounted for on the next working day. In case, also when the Postmen do not return to the office in time to render their accounts of the postage collections on a working day, the collections due from them may be accounted for on the next working day. Note 2:- Unpaid and insufficiently paid articles, if intercepted under the orders of a District Magistrate, are handed over to the authority concerned without realisation of the postage due. In
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