Rule 12, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2012 [S6V-W5E]
As at 7 September 2026. In force from 9 June 2012.
Report of contravention.—Where the Examiner has reason to believe that any provision of these rules has been contravened, he shall record the particulars in Form GST DRC-03 and report the matter to the Board within ten days of his coming to know of it; and the Board shall enter every report so made in a register kept for the purpose and shall furnish a copy of the entry to the goods and services tax practitioner concerned within fifteen days of the entry.
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