INDIA CODE

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Section 38, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1W-T6J]

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 38, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1W-T6J]. Machine: S1W-T6J.

38. Power to exempt.—The Central Government may, if it is satisfied that it is necessary in the public interest so to do, by notification, exempt any class of owners of a mine from all or any of the provisions of this Act, subject to such conditions, if any, as may be specified in the notification.

Defined terms in this text (1)

mine: Section 2, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1WS2P] (In this Act, unless the context otherwise requires,—): "mine" means any excavation where any operation for the purpose of searching for or obtaining minerals has been or is being carried on

mine: 5 more definitions.

Made under this section, or naming it (0)

none

Cited by (0)

none

Not held (0)

none

Duties published under this section (0)

none

Section 38, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1W-T6J]