Section 74AA(3) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(3)Every such registered dealer to whom declaration in Form 59-A is issued shall maintain in a register in form 59-A-3 a true and correct account of every such form. If any such form is lost, destroyed or stolen, the dealer shall report the fact to the said authority immediately, shall make appropriate entries in the remarks column of the register in form 59-A-3 and take such other steps to issue public notice of the loss, destruction or theft.