Section 23(14) in Uttarakhand Value Added Tax Rules, 2005
(14)When notification declaring forms of particular series design or colour as obsolete or invalid is published under sub-rule (13), all registered dealers shall, surrender to the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/2008, dated 22-01-2010.] all unused forms of that series, design or colour which may be in their possession and obtain in exchange such new forms as may be substituted for the forms declared obsolete and invalid:Provided that new forms shall not be issued to dealer until he has rendered account of the forms previously issued to him and has returned the balance, if any to the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/2008, dated 22-01-2010.]
