When forms, except for those mentioned below, become obsolete, they should be torn up and sold as wastepaper unless otherwise specified by special instructions or if they can be repurposed for making envelopes, etc. The following forms should be destroyed by fire when they become obsolete:
- Registered Journals
- Parcel Journals
- V.P. Letter Journals
- V.P. Parcel Journals
- Books of M.O. Receipts
- Books of B.O. Receipts
- V.P. M’s Book of Receipts
- Receipt Books for Telephone Bills
- Other receipt books from which post offices grant receipts to members of the public
The destruction should occur in the presence of the officer-in-charge of the office.
In Head Offices, the same procedure should be followed for Savings Bank and other varieties of Pass Books. The spoilt and obsolete Pass Books should be destroyed by fire in the presence of the Senior Superintendent/Superintendent of Post Offices during the verification of Accounts at the Head Post Office. The total number of Pass Books destroyed must be entered in the Stock Register of Pass Books, along with the Senior Superintendent/Superintendent’s initials.
In Head Offices, the same procedure applies to Savings Bank Pass Books, with the total number of destroyed pass-books also recorded in the Stock Register of Pass Books under the Head Post Master’s initials.
(Rule 307 and 308 of Postal Manual Volume II)