Rule 12, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2020 [SE7-SZ4]
As at 7 September 2026. In force from 26 April 2020.
Surrender of certificate.—Every assessee who ceases to carry on the carrying on of business or profession shall, within ninety days of such cessation, surrender the certificate of registration to the Assessing Officer in person or by registered post, and shall inform it in Form 35 of the manner in which every income held by him has been disposed of.
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