Section 23(11) in The Rajasthan Sales Tax Rules, 1995
(11)The dealer who reports theft, loss or destruction from his custody of a blank or duly completed form, shall be required to furnish security by way of an indemnity bond against any possible misuse of the form, and where a form duly completed and signed is reported to have been stolen, lost or destroyed while in transit between the purchasing dealer and the selling dealer or between the selling dealer and the assessing authority, the purchasing dealer or the selling dealer, as the case may be, shall required to furnish security as aforesaid.
