Report No. 38
13. Section 2(g)-"Postage Stamps" and franking machines.-
We have considered a suggestion1 to include "impressions taken through franking machines authorised by the Director-General" in section 2(g), which defines "postage stamp". This seems to be covered by the existing words "impressed or otherwise indicated." No change is necessary.
1. S. No. 96 (Suggestion of the Department); See also section 17(2).
14. In this connection, the following comment on our draft Report was considered by us1:-
"It is doubtful if impressions taken through franking machines are so covered, (by the words "impressed etc."), because all the stamps and marks, referred to in the existing definition, seem to be indicative of payment of postage or other fees, whereas impressions made through franking machines seem to authorise and indicate despatch by post, free of charge."
The matter was further considered by us. In our view, no change is needed, and the existing language is wide enough to cover franking machines.
1. S. No. 170 (Comment of a State Government).