(1) The Executive Authority, after receiving the returns filed under sub-Rules 91) and (4) and Rule 5, shall issue a pass book or card valid for five years as in Form 3 within thrity days from the date of receipt of such return.
(2) The Executive Authority shall assign a permanent account number for a person who files a return under sub-Rules (1) and (4) of Rule 5 and in accordance with the guidelines issyued by the Director or the Government, from time to time. The permanent account number so assigned shall be indicated in the pass book or card. The Executive Authority shall maintain a permanent account register to record the details of each permanent account number holder.
(3) The pass book or card issued to a person in the middle of the period of a general revision of tax shall be valid for the period upto the next general revision of tax is taken up.
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(4) If any pass book or card is lost or mutilated, the person concerned may apply to the Executive Authority for a duplicate pass book or card alongwith a challan for rupees ten paid in the office of the Panchayat concerned. In the case of mutilated pass-book or card, such mutilated pass book or card shall also be enclosed alongwith the application. The Executive Authority shall furnish the duplicate pass book or card within fifteen days from the date of receipt of such application and such duplicate pass book or card shall be valid upto the issue of a new pass book or card after a general revision of tax.