Rule 12, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2024 [S57-MBS]
As at 7 September 2026. In force from 13 April 2024.
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 Assessing Officer within fifteen days of his coming to know of it; and the Assessing Officer 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 ninety days of the entry.
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