Section 7(9) in The Central Sales Tax (Punjab) Rules, 1957
(9)If these statutory Forms are lost in transit or destroyed due to any reason or damaged, the concerned dealer shall send a public notice in the National Press and file First Information Report in the nearest Police Station regarding loss, destruction or damage of these Forms and such intimation alongwith copy of First Information Report and a cutting of newspaper shall he sent to the Excise and Taxation Officer of area concerned.
