Rule 19, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2013 [SAC-XNR]
As at 7 September 2026. In force from 9 July 2013.
Report of contravention.—Where the Appraiser has reason to believe that any provision of these rules has been contravened, he shall record the particulars in Form GST APL-01 and report the matter to the proper officer within fifteen days of his coming to know of it; and the proper officer 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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