Section 10(6) in Bihar Value Added Tax Rules, 2005
(6)If any such Form, whether blank or duly filled in, is lost, destroyed or stolen, the dealer from whose custody such loss, destruction or theft occurs shall report the fact to the authority specified in rule 62 immediately, make appropriate entries in the remarks column of the register in Form VR-II or VR-III, as the case may be, take steps for the issue of a public notice of the loss, destruction or theft and shall furnish in respect of every such Form so lost an indemnity bond to the authority specified in sub-rule (1) for such sum as the said authority may, having regard to the circumstances of the case, fix.
