: (1) In the event that a post office employee or a person or organization engaged in the work of postage transport or any other person is handling postage stamps, bags or postal items or If he steals, steals, throws away, embezzles or destroys or suppresses or damages any of the things in it, he will be punished with imprisonment for up to five years or a fine of up to fifty thousand rupees or both.
(2) If an employee engaged in the task of handling postal items brought to the postal station for posting to the postal station for embezzlement by taking money without affixing the stamp within the post office or elsewhere where he is allowed to affix a stamp on the postal item, he shall be fined for a maximum of one year. Imprisonment or fine up to ten thousand rupees or both will be punished.