Rule 5, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2020 [SE7-SRA]
As at 7 September 2026. In force from 26 April 2020.
Transfer of registration.—A certificate of registration shall not be transferable: Provided that where any assessee dies, his legal representative shall, within one hundred and twenty days of the death, intimate the death to the Assessing Officer in Form 3CD, surrender the certificate of registration to it and furnish a statement of every assessment then held; and the Assessing Officer shall enter the intimation in the register within twenty-one days of its receipt.
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