Section 12(2) in The Central Sales Tax (Registration and Turnover) Rules, 1957
(2)Where a blank or duly completed form of declaration is lost, whether such loss occurs while it is in the custody of the purchasing dealer or in transit to the selling dealer, the purchasing dealer shall furnish in respect of every such form so lost, an indemnity bond in Form G to the notified authority from whom the said form was obtained, for such sum as the said authority may, having regard to the circumstances of the case, fix. Such indemnity bond shall be furnished by the selling dealer to the notified authority of his State if duly completed form of declaration received by him is lost, whether such loss occurs while it is in his custody or while it is in transit to the notified authority of his State:Provided that where more than one form of declaration is lost, the purchasing dealer or the selling dealer, as the case may be, shall furnish one such indemnity bond to cover all the forms of declaration so lost.
