Section 46
Penalties In The Event Of Theft, Embezzle, Concealing, Destroying Or throwing, Etc; Of The Postal Articles
44 ( 1) In the process of dispatching, if the personnel of Post Office or the person or organization or other person
engaged in the conveyance of mail steals, removes, throws, embezzles or conceals with any intention or causes damages to mailbag or its content, upon recovering the value from him/her; such a person shall be liable for an
imprisonment of Five years or a fine upto Five Thousand Rupees or the both.
(2) If the personnel, designated to collect postal article brought for posting in the Post Office receives money from someone for affixing postage stamp in the post office or outside, does not affix postage stamp on the mail article and embezzles such amount, the same amount shall be recovered from him/her and; such a person shall be liable for an
imprisonment upto One year or a fine upto Five Hundred Rupees or the both.