Section 23(10) in The Rajasthan Sales Tax Rules, 1995
(10)Every registered dealer shall keep the declaration Forms received by him in safe custody and shall be personally responsible for the loss of Government revenue, if any, directly or in directly from any theft, loss or destruction thereof. If any such form is stolen, lost or destroyed, the dealer shall immediately report the fact to his assessing authority and shall make appropriate entries in the remarks column of part A of the register in form ST 16A and shall take such further steps to issue public notice of theft, loss or destruction, as the assessing authority may direct.
