Rule 12, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2008 [S5G-BJM]
As at 7 September 2026. In force from 4 March 2008.
Transfer of registration.—A certificate of registration shall not be transferable: Provided that where any e-return intermediary dies, his legal representative shall, within one hundred and twenty days of the death, intimate the death to the Assessing Officer in Form 26AS, surrender the certificate of registration to it and furnish a statement of every refund then held; and the Assessing Officer shall enter the intimation in the register within sixty days of its receipt.
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