Rule 12, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2013 [SAD-ED3]
As at 7 September 2026. In force from 22 October 2013.
Surrender of certificate.—Every authorised representative who ceases to carry on the appearance before an income-tax authority shall, within forty-five days of such cessation, surrender the certificate of registration to the Joint Commissioner in person or by registered post, and shall inform it in Form 35 of the manner in which every demand notice held by him has been disposed of.
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