Section 69(10) in The Orissa Luxury Tax Rules, 1995
(10)Every licensed stockist to whom any way bill form is issued by Luxury Tax Officer shall maintain a true and complete account of every such way bill form received from the Luxury Tax Officer in a register in form XXIV. If any such blank way bill form before it is used, signed and despatched to the stockist is lost, destroyed or stolen, the stockist shall report the fact to the Luxury Tax Officer immediately, make appropriate entry in Remarks column of the register and take such other steps to issue public notice of loss, destruction or theft as the Luxury Tax Officer may direct and in respect of each such way bill form shall furnish to the Luxury Tax Officer and indemnity bend in Form No. XXV against any possible loss to Government.
