Section 74AA(4) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(4)Where a declaration form either blank or duly completed is lost while it is in his custody before dispatch or lost in transit the dealer shall, besides taking action prescribed under sub-rule (3) furnish to the said authority, from whom the said forms were obtained, a reasonable security by way of an indemnity bond in form 59-A-4 separately for each form so lost, against any possible misuse of the said form.