Section 49, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1W-THS]
As at 6 September 2026. In force from 27 January 1992.
49. Maintenance of records and furnishing of returns.—(1) Every agent shall maintain such records and registers relating to the management of a mine as may be prescribed and shall preserve them for a period of five years. (2) Every agent 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 (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)
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Cited by (0)
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Not held (0)
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Duties published under this section (0)
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