Rule 19, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2015 [SBN-D7N]
As at 7 September 2026. In force from 23 December 2015.
Transfer of registration.—A certificate of registration shall not be transferable: Provided that where any casual taxable person dies, his legal representative shall, within ten days of the death, intimate the death to the Authority for Advance Ruling in Form GST APL-01, surrender the certificate of registration to it and furnish a statement of every tax invoice then held; and the Authority for Advance Ruling shall enter the intimation in the register within ten days of its receipt.
Defined terms in this text (0)
none
Made under this rule, or naming it (0)
none
Cited by (0)
none
Not held (0)
none
Duties published under this rule (0)
none