Section 6D(3) in The Central Sales Tax (Orissa) Rules, 1957
(3)Every registered dealer to whom any Form H is issued by a [Sales Tax Officer or Assistant Commissioner, as the case may be] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.], shall maintain accounts of such forms in Form V-D and the provisions of Rule 6 relating to the use and custody and maintenance of accounts thereof, surrender of unused, obsolete and invalid forms report and Gazette notification in case of loss, theft or destruction of any forms and other matters incidental thereto in so far as they apply to declaration in Form prescribed under these rules shall mutatis mutandis apply to certificate in Form 'H'.]
