Rule 54
Postage Stamp Not Approved For Payment Of Postal Charge
The postage stamps affixed in the following manner shall not be deemed to have paid the postal charge:
(1) Postage stamp not brought into circulation by the Government of Nepal,
(2) Postage stamp punched, cut, cancelled or marked for making it void.
(3) A stamp that contains a letter, word, statue or any figure printed or written
on it.
(4) Embossed, stamp affixed on a registry envelope without registration.