9. Issue of duplicate copy of certificate.-

If a certificate of registration or a certificate of enrolment granted under these rules is lost, destroyed or defaced or becomes illegible, the holder of the certificate may apply along with a court-free stamp of rupee one to the assessing authority for the grant of a duplicate copy of such certificate. The said authority shall, after such verification as may be necessary,

issue to the holder of the certificate a copy of the original certificate, after stamping thereon the words “duplicate copy”.