Section 74(8) in Chhattisgarh Value Added Tax Rules, 2006
(8)When a notification declaring forms of a particular series, design or color as obsolete and invalid is published under sub-rule (7). all registered dealers shall, on or before the date with effect from which the forms are declared as obsolete and invalid surrender to the appropriate (ommercial Tax Officer all unused forms of that series, design or colour which may be in their possession and obtain in exchange such new forms as may be substituted for the forms declared obsolete and invalid.
