Section 74AA(8) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(8)When a notification declaring a form of a particular series, design or colour 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 so declared and invalid surrender to the appropriate Commercial 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;[proviso Omitted] [[Proviso omitted by Notification No 13. dated 14.05.2001. The Omitted proviso is as under:-'Provided that new forms shall not be issued to dealer until he has rendered account of the old forms lying with him and returned the balance, if any in his hand to the appropriate Commercial Tax Officer.']][The dealer shall render the account of old forms issued to him at the end of each quarter to the appropriate Commercial Tax Officer.] [Inserted by Notification No 13, dated 14.05.2001.]
