Rule 14, Uttarakhand Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2014 [S4N-1M8]
As at 7 September 2026. In force from 27 February 2014.
Transfer of registration.—A certificate of registration shall not be transferable: Provided that where any collector of tax at source dies, his legal representative shall, within seven days of the death, intimate the death to the Appellate Tribunal in Form 26Q, surrender the certificate of registration to it and furnish a statement of every challan then held; and the Appellate Tribunal shall enter the intimation in the register within sixty days of its receipt.
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