Rule 31, Andhra Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2026 [S5B-WJ4]
As at 7 September 2026. In force from 24 May 2026.
Report of contravention.—Where the Assessing Officer of the charge has reason to believe that any provision of these rules has been contravened, he shall record the particulars in Form 26AS and report the matter to the Appellate Tribunal within sixty days of his coming to know of it; and the Appellate Tribunal shall enter every report so made in a register kept for the purpose and shall furnish a copy of the entry to the assessee concerned within twenty-one days of the entry.
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