Rule 5, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2011 [SBD-ZAK]
As at 7 September 2026. In force from 10 August 2011.
Surrender of certificate.—Every duty free shop operator who ceases to carry on the running of a duty free shop shall, within twenty days of such cessation, surrender the certificate of registration to the Commissioner in person or by registered post, and shall inform it in Form GST EWB-01 of the manner in which every warehouse held by him has been disposed of.
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