Section 6(k) in The Central Sales Tax (Orissa) Rules, 1957
(k)When a notification declaring forms of a particular series design or colour obsolete and invalid is published under Clause (j) all registered dealers shall, on or before the date with effect from which the forms are so declared obsolete and invalid, surrender to the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] 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 :
