Section 62(1) in Kerala Value Added Tax Rules, 2005
(1)The statutory forms or declarations obtained from the assessing authority by a dealer shall be kept in safe custody and shall maintain separate registers in Form No. 26 for such declarations and he shall be personally responsible for the loss, destruction or theft of any such forms or declarations or the loss of revenue to government, if any, resulting directly or indirectly from such theft, loss or destruction.
