Section 41(9) in Bihar Value Added Tax Rules, 2005
(9)Where any blank or duly completed Form duly authenticated under sub-rule (3), is lost while it is in the custody of either the consignor or the consignee or in the course of transit, the dealer in respect of whom such form has been authenticated shall furnish in respect of every such Form lost, an indemnity bond in Form B-II to the authority from whom such Form was obtained.
