Section 23(15) in Uttarakhand Value Added Tax Rules, 2005
(15)When a duly competed declaration form, issued by the purchasing dealer to the selling dealer is lost in transit or by the selling dealer, the purchasing dealer shall, on demand from the selling dealer issue a duplicate declaration form to such selling dealer. The duplicate form shall be issued to the selling dealer in the same manner as the certificate originally issued:Provided that the purchasing dealer, who issues any duplicate declaration form to the selling dealer, shall give the following declaration in red ink, duly signed by him across the page on each of the three portions of the declaration form:"I hereby declare that this is the duplicate of the declaration form no. _______signed on _________________and issued to M/s______________who is a registered dealer of _________circle and whose recognition certificate under sub-section (7) of Section 4 is numbered ___________and is valid from_______________."
