Section 33A(2) in Kerala General Sales Tax Rules, 1963
(2)Every dealer to whom any delivery note is issued by an assessing authority shall maintain, in a register in Form 19B, a true and complete account of every such note if any such note is lost, destroyed or stolen, the dealer shall report the fact to the assessing authority immediately, make appropriate entries in the remarks column of the said register and take such other steps to issue public notice of the loss, destruction or theft as the assessing authority may direct.
