(1) If someone else is entitled to an article registered in the name of a taxpayer, a written application must be submitted to the designated address within one month to register the article in his name. If the application is submitted after the deadline, the chief of the specified station will be fined up to Rs. A written application must be submitted to the designated address within one month for deduction. If the application is submitted after the deadline, the boss of the designated station will charge a maximum of Rs. 10.- A fine of up to 10,000 shall be deducted from his name.

(3) If there is an application from someone according to sub-section (1), the designated office shall carry out the necessary investigation as prescribed and if no one else's claim is found in that section, the article shall be registered in his name. And if someone else's claim is received, action should be taken as prescribed.