(2) For the purpose of cataloguing, each book, reference work and publication shall be numbered and the appropriate head of office shall be responsible for their safe keeping and for reporting any loss or damage as soon as it occurs. On handing over charge of his office, the officer shall obtain from his successor a receipt, endorsed in the catalogue, for all works in the library indicating any that may be found to be damaged or missing. An officer may be held responsible for replacement of any book lost during the period for which he was responsible for its custody.

(3) Any officer who, on assuming charge of an office, fails to report to the Head of Department or, if he is himself the Head of Department, to the State Secretary, any discrepancy between the library works in such office and those listed in the catalogue, may himself be held responsible for the cost of replacement of any work subsequently found to be damaged or missing.