Section 73E(8) in The M.P. Vanijyik Kar Niyam, 1995
(8)When a notification declaring a form of a particular series, design or color obsolete and invalid is published under sub-rule (7), all registered dealers shall, on or before the date with effect from which the forms are so declared obsolete and invalid surrender to the appropriate Commercial Tax Officer 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.
