case any such intercepted articles is finally taken over by a competent authority the postage due on it should be treated as cancelled and adjusted in the accounts by minus entry (in red ink) in the “Unpaid Postage Abstract.” Note 3:- The Postmaster’s personal duties prescribed in the above rule, under the order of the Head of circle, may be performed by the Dy. Postmaster, Astt. Postmaster, Supervisor or Head Clerk in the case of Head offices and by the Dy. Sub Postmaster, Asstt. Sub-Postmaster, Supervisor or Head Clerk in the case of Sub-office. 50.
The calculation of the postage due on station articles of the letter mail, received at the Head office for delivery from itself and Sub and Branch Office in its jurisdiction, as well as the entry of the total amount for each day in the Unpaid Postage Abstract is a duty specially assigned to the Postmaster, who will be held personally responsible for its faithful and correct performance; and all such articles on which postage is due whether taxed by the office of posting or by the office of delivery, must be impressed with the Postmaster’s unpaid stamp, before they leave the Postmaster’s custody. The Postmaster is required to initial the unpaid postage abstract each day, in the column provided, in token of his having seen that the procedure laid down in this Rule has been strictly followed.
Note _ the delegation of personal duties of the Postmaster prescribed in Note 3 below Rule 49 apply to this rule also.
51. The Unpaid Postage Abstract Deposit Account [Form No. ACG.45 (revised)] prescribed to be maintained vide Rule 49 above should be maintained by the mails/delivery PA in accordance with the rules laid down in Chapter 5 of the Posts and Telegraph Manual Volume VI (Post Office). The entries in columns “Postage due on articles redirected” and Postage due on articles sent to the “ Returned Letter Office” should be made by the Postmaster personally. The totals of these columns should be transferred to the head “Forward Postage” in the Head Office Cash Book, and the balance to the Postmaster’s Balance Sheet. Note- The Postmaster’s personal duties prescribed in the above rule, under the orders of the Head of circle may be performed by the Dy. Postmaster, Asstt. Postmaster/ Supervisor or Head clerk in the case of head offices and by the Deputy Sub-Postmaster, Assistant Sub-Postmaster, supervisor or Head clerk in the case of Sub-office. Redirected Inland Parcels Postage Account 52. The rules regarding the redirection of inland parcels and the collection of redirection fees on such parcels are given in Rule 189 of the Posts and Telegraphs Manual, Volume VI. The Postage realised on account of redirection fees should be accounted for the following manner:(a)
(b)
The total postage due on account of redirection fees on all redirected parcels received for delivery must be carefully examined by the Postmaster himself and entered in the “Redirected parcels Postage Account (Form No. ACG.44) in the column headed “Total postage due on articles of the redirected parcel mail received this day.” The postage due on articles received before the parcel delivery is made should be entered in redirected parcels postage Account for the following day. The total postage due on all redirected parcels received should be shown in column 2 of the account under the initials of the postmaster the sub-Postmaster, as the case may be. At the close of each day, below the total of column 2 for that day, the total amount of fees realised as per total of column 10 of the account as also the total amount of fees due on parcels again redirected to some other Head office should be shown in red ink under the initials of the postmaster or the Sub-Postmaster, and the aggregate total of the red ink
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