Section 7, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1W-S7W]

As at 7 September 2026. In force from 27 January 1992.

In Cess and Other Taxes on Minerals (Validation) Act, 1992 [A11-1AF]. This text from 27 January 1992. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 7, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1W-S7W]. Machine: S1W-S7W.

7. Maintenance of records and furnishing of returns.—(1) Every lessee shall maintain such records and registers relating to prospecting operations as may be prescribed and shall preserve them for a period of five years. (2) Every lessee shall furnish to the Controller General a return in Form F within thirty days from the end of every financial year, and such other information as the Controller General may, by order in writing, require.

Defined terms in this text (0)

none

Made under this section, or naming it (0)

none

Cited by (2)

Section 58, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1W-TTF], 27 January 1992, Band A. "section 7".

Rule 6, Cess and Other Taxes on Minerals (Validation) Act Rules, 1995 [S1Y-SDR], 18 May 1995, Band A. "sub-section (2) of section 7 of the Act".

Not held (0)

none

Duties published under this section (1)

D11-FVE. Every lessee: Maintain records and registers of mining operations; preserve for five years; furnish the annual return in Form F; thirty days from the end of every financial year; Form F. Published by Indian Bureau of Mines, Ministry of Mines (synthetic record).