(1) In relation to internal postal items, the post office shall stamp the duty on the envelope cover (cover) and pay double the amount of the tax until it reaches it, and treat it as a fully taxed postal item.

(2) Sub-rule (1) ) if the postal item is not delivered to the addressee and is returned from the address post office, it will be returned to the wrong sender and the duty charged on the due date will be collected from him. If the sender refuses to pay the fee due and does not want to take back the delivery of the postal item sent by him, any postal item coming in his name will be stopped. Even after giving a notice to the manasib wafik to collect the withheld postal items, if he does not come to collect the fee before it arrives, all the postal items withheld from him will be returned to the sender.