THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER VIA : DECLARATIONS AND OTHER EVIDENCES IN SUPPORT OF A DEALER`S CLAIMS FOR DEDUCTIONS FROM TURNOVER OF SALES UNDER CLAUSE (B) OF SUB-SECTION (1) OF SECTION 16 AND AUTHORITIES FROM WHOM, AND THE MANNER IN WHICH, DECLARATION FORMS TO BE OBTAINED, RESTRICTIONS AND CONDITIONS FOR USE OF SUCH FORMS AND FINE FOR MISUSE OF SUCH FORMS AND FINE FOR CONTRAVENTION OF THE PROVISIONS.

30K. Reporting of loss or destruction of declaration forms to the assessing authority.

(1) If any declaration form obtained under rule 30H by a registered dealer is lost or stolen from the custody of such registered dealer, or such declaration form is destroyed in his custody, such registered dealer shall immediately report the fact of such loss, theft or destruction to the appropriate assessing authority and make proper entries thereof in the remarks column of the relevant register in Form 17B.

(2) All declaration forms reported under sub-rule (1) by a dealer to have been lost, or stolen from his custody, or destroyed, shall be cancelled by the appropriate assessing authority within two working days and the fact of such cancellation shall be reported to the Commissioner by him within three working days of such cancellation.