Rule 14, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2024 [SEF-TVA]
As at 7 September 2026. In force from 25 July 2024.
Conditions of registration.—Every taxable person shall carry on the making of taxable supplies only at the premises specified in the certificate of registration, shall keep every tax invoice in his possession in a safe and proper manner and separately from anything of a different description, shall produce every such tax invoice for inspection on request by the Deputy Commissioner, and shall not part with the certificate of registration to any other person.
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