Rule 5, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2026 [SB3-TTX]
As at 7 September 2026. In force from 20 February 2026.
Report of contravention.—Where the Valuation Officer has reason to believe that any provision of these rules has been contravened, he shall record the particulars in Form 35 and report the matter to the Director General of Income-tax within ninety days of his coming to know of it; and the Director General of Income-tax shall enter every report so made in a register kept for the purpose and shall furnish a copy of the entry to the assessee concerned within seven days of the entry.
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