34. Procedure regarding sale of opium through official vendors.

(1) The Medical Officers-in-charge of the hospital should forward to the Comptroller, Assam, in the form of a plus and minus memo, a monthly statement showing the opening balance, receipt and issue of opium in their possession together with a certificate in the following form :
"I certify that the balance of opium in store on..........(the blank being the last day of the month to which the plus and minus memo relates) is......... maunds....... seers....... tolas."
(2) The quantity of opium issued to the Medical Officers from the treasuries should be shown as separate items in the treasury plus and minus memos, supported by the receipts of the Medical Officers, in order that the corresponding receipts may be traced in the plus and minus memos, to be submitted by the latter.
(3) The sale proceeds of opium credited into the treasuries by each Medical Officer should be shown by the Treasury Officers as a separate item in the Receipt Schedule.