Rule 13, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2023 [S7F-BT2]
As at 7 September 2026. In force from 25 June 2023.
Transfer of registration.—A certificate of registration shall not be transferable: Provided that where any person holding foreign assets dies, his legal representative shall, within forty-five days of the death, intimate the death to the Joint Commissioner in Form 26AS, surrender the certificate of registration to it and furnish a statement of every statement of tax deducted then held; and the Joint Commissioner shall enter the intimation in the register within twenty-one days of its receipt.
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