Section 6B(iii) in The Central Sales Tax (Orissa) Rules, 1957
(iii)Every registered dealer to whom any E-I or E-II Form is issued by a [Sales Tax Officer or the Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] shall maintain accounts of such forms in Form V-A or V-B respectively and the provisions of Sub-rules (b) to (k) of Rule 6 relating to the use and custody of declaration forms maintenance of accounts thereof, surrender of unused, obsolete and invalid forms, report and Gazette notification in case of loss, theft or destruction of any forms and other matters incidental thereto shall also be applicable for the corresponding purposes in respect of the E-I and E-II forms.
