Beginning with April 1971, on account of repressive measures undertaken by Pakistani military rulers in erstwhile East Pakistan, refugees started pouring into Indian border States. By October 1971, this rose to nearly 10 million. As the international assistance received towards relief of these refugees was found grossly inadequate, to raise additional funds, the Government of India imposed a special levy of 5p with effect from 15th November, 1971. The new tax was to be paid on all postal articles, including money orders and telegrams. Post cards, registered newspapers, literature for the blind and articles posted in the State of Jammu and Kashmir were, however, exempt from payment of the tax.
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