Rule 21, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2019 [SBV-ZET]
As at 7 September 2026. In force from 12 May 2019.
Report of contravention.—Where the Tax Recovery Officer has reason to believe that any provision of these rules has been contravened, he shall record the particulars in Form 10 and report the matter to the Commissioner within fifteen days of his coming to know of it; and the Commissioner shall enter every report so made in a register kept for the purpose and shall furnish a copy of the entry to the person holding foreign assets concerned within forty-five days of the entry.
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