Section 33A in Kerala General Sales Tax Rules, 1963
33A. Safe custody and procedure on loss etc, of delivery note.
(1)The delivery note in Form 26 obtained from the assessing authority by a dealer shall be kept in safe custody and he shall be personally responsible for the loss, destruction or theft of any such note or the loss of revenue to government, if any, resulting directly or indirectly from such theft, loss or destruction.(2)Every dealer to whom any delivery note is issued by an assessing authority shall maintain, in a register in Form 19B, a true and complete account of every such note if any such note is lost, destroyed or stolen, the dealer shall report the fact to the assessing authority immediately, make appropriate entries in the remarks column of the said register and take such other steps to issue public notice of the loss, destruction or theft as the assessing authority may direct.(3)Any unused delivery note remaining in stock with a dealer shall be surrendered to the assessing authority on discontinuance of the business by the dealer or cancellation of his certificate of registration or on his ceasing to be an assessee.(4)No dealer to whom a delivery note is issued by the assessing authority shall, either directly or through any other person, transfer the same to another person except as provided in sub-rule (18) of rule 32.(5)A delivery note in respect of which a report has been received by the assessing authority under sub-rule (2) shall not be valid for the purpose of sub-rule (17) of rule 32.(6)The Deputy Commissioner shall from time to time publish in the Gazette, the particulars of the delivery note in respect of which a report has been received under sub-rule (2).(7)The Government may by notification in the Gazette declare that delivery note of a particular description shall be deemed to be obsolete and invalid with effect from such date as may be specified in the notification.(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.
