Sub Office and Branch Office Summaries

(c) When a parcel is reported to be lost in transit; (d) When a parcel is destroyed in the country of destination on sanitary ground with the consent of the addressee. (2) when the charges levied are less than the amount deposited and difference will be refunded on the authority of similar orders issued by the Postal Accounts office. (3) These refunds should be charged in the Schedule of Unclassified Payments and supported by the payees receipts, the number and date of the authority being cited against the entry.

Note::- Fees “for service to be rendered by the Post office” credited in accounts in respect of parcels on which customs duty has been prepaid by the sender cannot be refunded. When, however, a mistake occurs through the fault of a post office official it is always open to the post master General concerned to recover the amount of the fees from the official at fault and to refund the same to the sender.

Refund of the value and commission of lost Indian Postal orders

78. Refunds of value and commission of lost Indian Postal Orders to the Postal Official or officials from whom the same were recovered in the first instance are sanctioned by the Head of the Circle subject to the conditions laid down in Rule 55/1 of the Posts and Telegraphs Manual Volume VIII.

Payment on account of International and Commonwealth Reply-Coupons.

79(a) Every reply-coupon presented for exchange with postage stamps should be carefully examined to see that it has not been cut, defaced, or mutilated, and satisfies the conditions laid down in the Post office Guide. If the coupon is found to be defective it should not be accepted.

(b) If the coupon is found to be in order, it should be stamped with the date-stamp in the circular space provided for the purpose and a postage stamp, or stamps (as may be desired by the presenter), of the aggregate prescribed face value should be given to the person presenting the coupon in exchange of coupons in the country of purchase.

Note:- If, however, any international Reply Coupon bears, through mistake, the date-stamp impression of the office of issue in the wrong circular space, it should be accepted for exchange with postage stamps if there is no reason to doubt its genuineness. In this case the coupon should be impressed with the date stamp of the office exchanging the coupon in the circular space on its other side.

(c) Reply coupons in exchange for which stamps have been given should be made over under receipt to the Treasurer for incorporation of their value, at prescribed rate in the case of Commonwealth coupons) each, in the accounts under the Head “Unclassified Payments.” The coupons should be submitted to the Postal Accounts Office in support of the charge in the Schedule of Unclassified Payments.

Note 1:- No objection should be raised to the acceptance of the International reply coupon which has been marked with a distinct perforation in such a manner as neither to destroy its text nor to interfere with the verification of its value, or has the selling price printed on it altered by the issuing administration either in manuscript or by means of the impression of a stamp, or has a serial number printed on it.

Note 2:- when authority is received from the Director of Accounts, Postal ,Kolkata to write off the value of a spoilt reply-coupon, the amount should be charged in the schedule of unclassified payments, the number and date of the authority being cited against the entry.