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[Cites 0, Cited by 0] [Section 53(6)] [Section 53] [Entire Act]

State of Rajasthan - Subsection

Section 53(6)(d) in The Rajasthan Value Added Tax Rules, 2006

(d)Every registered dealer shall keep the declaration forms received by him in safe custody and shall be personally responsible for the loss of Government revenue, if any, directly or indirectly from any theft, loss or destruction thereof If any such form is stolen, lost or destroyed, the dealer shall immediately report the fact to his assessing authority and shall issue public notice of theft, loss or destruction, and take such further action as directed by the assessing authority.