Rule 15, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [S38-6QY]
As at 7 September 2026. In force from 14 December 2009.
Production of records.—Every registered valuer shall, on request by the Income-tax Officer, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the valuation of assets for the purposes of tax is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any notice not held at those premises.
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