Section 7(11) in The Central Sales Tax (Punjab) Rules, 1957
(11)When a Notification declaring particular declaration as obsolete and invalid is published under sub-rule (10), registered dealer shall surrender the counterfoils available with him to the Excise and Taxation Officer of area concerned and in exchange may obtain such new Form, as may be substituted for the Forms declared obsolete and invalid :Provided that if it is not possible to generate electronically such Forms, the duly printed Forms shall be issued against proper payment as per sub-rule (4).
