Rule 12, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [SDN-9NB]
As at 7 September 2026. In force from 24 June 2009.
Transfer of registration.—A certificate of registration shall not be transferable: Provided that where any deductor dies, his legal representative shall, within ninety days of the death, intimate the death to the Assessing Officer in Form 16, surrender the certificate of registration to it and furnish a statement of every books of account then held; and the Assessing Officer shall enter the intimation in the register within thirty days of its receipt.
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