Section 42, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1W-TAA]

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

42. 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 A within one hundred and eighty days from the end of every financial year, and such other information as the Controller General may, by order in writing, require.

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