Rule 19, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-61H]
As at 7 September 2026. In force from 1 September 2016.
Authorised agent.—Any goods and services tax practitioner may authorise, in writing, an agent to make applications, furnish returns and receive notices on his behalf under these rules, shall intimate to the Principal Commissioner in Form GST APL-01 the name and address of the agent within ten days of the authorisation, and shall intimate the revocation of the authorisation within seven days of the revocation.
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