Section 33A(8) in Kerala General Sales Tax Rules, 1963
(8)On the publication of the notification referred to in sub-rule (7), all dealers shall, on or before the date, with effect from which the forms are so declared to be obsolete and invalid, surrender to the assessing authority, all unused forms of the said description, as may be in their possession and obtain in exchange such new notes as may be substituted for delivery notes declared obsolete & invalid:Provided that new delivery notes shall not be issued to a dealer until he has rendered account of the old delivery notes already issued to him and returned the balance, if any, in his hand to the assessing authority.
