Section 22 in Andhra Pradesh Value Added Tax Appellate Tribunal Regulations, 2005
22. Return of exhibits.
(a)The parties or respondents, other than the State Representative, shall apply for the return of the documents filed by them within three months from the date of communication of the Tribunal's orders, failing which the Tribunal shall not be responsible for any loss or damage to the documents. The application shall contain an undertaking to the effect that such documents shall be produced before the tribunal whenever required by it.(b)The records of the case and such other documents as may be produced by the State Representative shall, after the disposal of the case, be returned to him along with the order on the case and acknowledgement obtained.(c)Unified documents:-Other documents which have been produced by parties (as additional evidence before the Tribunal under Regulation 11) but have either not been tendered in evidence or having been tendered in evidence have been rejected shall be taken back immediately after the disposal of the case, by the party producing them after signing thereof, if they are not so taken, the tribunal shall not be responsible for any loss of or damage to the said documents.
