Section 5 in The Gujarat Mineral Rights Tax Act, 1985
5. Submission of returns.
(1)The holder liable to pay tax under Section 4 shall, in respect of every specified mineral, deliver or cause to be delivered to Taxation Officer a return in such form and in such manner and at such intervals as may be prescribed.(2)Different intervals may be prescribed in respect of different specified minerals.(3)If any holder having furnished a return under this section discovers any omission or incorrect statement therein he may furnish at any time before the amount of tax is assessed a revised return.
