Rule 21, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2008 [S35-GCR]
As at 7 September 2026. In force from 27 January 2008.
Surrender of certificate.—Every accountant who ceases to carry on the audit of accounts for the purposes of tax shall, within seven days of such cessation, surrender the certificate of registration to the Appellate Tribunal in person or by registered post, and shall inform it in Form 16 of the manner in which every demand notice held by him has been disposed of.
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