Section 6(i) in The Central Sales Tax (Orissa) Rules, 1957
(i)Every registered dealer to whom any declaration form is issued by a [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] shall maintain in a register in Form No. V, a true and complete account of every such form received from the [Sales Tax Officer or Assistant Commissioner, as the case may be] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.]. If any such blank form before it is filled in, signed and despatched to the selling dealer, is lost, destroyed or stolen, the dealer shall report the fact to the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] immediately, make appropriate entries in the remarks column of the register, and take such other steps to issue public notice of the loss, destruction or theft, as the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] may direct and in respect of each of such form shall furnish to the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] an indemnity bond in [Form XI] against any public loss to Government.
