Section 6(c) in The Central Sales Tax (Orissa) Rules, 1957
(c)Every declaration form obtained from the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] by a registered dealer shall be kept by him in safe custody and he shall be personally responsible for the loss, destruction or theft of any such form or the loss of Government Revenue, if any, resulting directly or indirectly from such theft or loss.
