Section 22(a) in Andhra Pradesh Value Added Tax Appellate Tribunal Regulations, 2005
(a)The parties or respondents, other than the State Representative, shall apply for the return of the documents filed by them within three months from the date of communication of the Tribunal's orders, failing which the Tribunal shall not be responsible for any loss or damage to the documents. The application shall contain an undertaking to the effect that such documents shall be produced before the tribunal whenever required by it.
