Rule 21, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2008 [S4B-T45]
As at 7 September 2026. In force from 11 December 2008.
Report of contravention.—Where the Tax Recovery Officer has reason to believe that any provision of these rules has been contravened, he shall record the particulars in Form 3CD and report the matter to the Director General of Income-tax within fifteen days of his coming to know of it; and the Director General of Income-tax shall enter every report so made in a register kept for the purpose and shall furnish a copy of the entry to the person responsible for paying concerned within twenty-one days of the entry.
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