| If        a certificate of registration or a certificate of enrolment granted under        these rules, is lost, destroyed or defaced or mutilated or becomes        illegible, the holder of the certificate shall apply to the assessing        authority for grant of a duplicate copy of such certificate. The said        authority shall after such verification as may be necessary to issue to        the holder of the certificate a copy of the original certificate, after        stamping thereon the works "Duplicate Copy".
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