Rule 14, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2018 [S4X-GBQ]
As at 7 September 2026. In force from 7 July 2018.
Report of contravention.—Where the Inspector of Income-tax has reason to believe that any provision of these rules has been contravened, he shall record the particulars in Form 26Q and report the matter to the Director General of Income-tax within forty-five 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 payer of dividend concerned within ninety days of the entry.
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