Rule 5, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2012 [S97-N6S]

As at 7 September 2026. In force from 28 October 2012.

In Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2012 [R1D-EMG]. This text from 28 October 2012. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 5, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2012 [S97-N6S]. Machine: S97-N6S.

Surrender of certificate.—Every casual taxable person who ceases to carry on the occasional supply of goods or services shall, within ninety days of such cessation, surrender the certificate of registration to the proper officer in person or by registered post, and shall inform it in Form GST APL-01 of the manner in which every return held by him has been disposed of.

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