Section 2, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1W-S2P]
As at 7 September 2026. In force from 27 January 1992.
2. Definitions.—In this Act, unless the context otherwise requires,— (a) "mine" means any excavation where any operation for the purpose of searching for or obtaining minerals has been or is being carried on; (b) "mining lease" means a lease granted for the purpose of undertaking mining operations, and includes a sub-lease granted for such purpose; (c) "mining operations" means any operations undertaken for the purpose of winning any mineral; (d) "minerals" includes all minerals except mineral oils; (e) "owner" when used in relation to a mine, means any person who is the immediate proprietor or lessee or occupier of the mine or of any part thereof; (f) "reconnaissance operations" means any operations undertaken for preliminary prospecting of a mineral through regional, aerial, geophysical or geochemical surveys and geological mapping; (g) "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly; (h) "prescribed" means prescribed by rules made under this Act.
Defined terms in this text (6)
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.
minerals: Section 2, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1WS2P] (In this Act, unless the context otherwise requires,—): "minerals" includes all minerals except mineral oils
minerals: 5 more definitions.
mining lease: Section 2, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1WS2P] (In this Act, unless the context otherwise requires,—): "mining lease" means a lease granted for the purpose of undertaking mining operations, and includes a sub-lease granted for such purpose
mining lease: 5 more definitions.
mining operations: Section 2, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1WS2P] (In this Act, unless the context otherwise requires,—): "mining operations" means any operations undertaken for the purpose of winning any mineral
mining operations: 5 more definitions.
owner: Section 2, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1WS2P] (In this Act, unless the context otherwise requires,—): "owner" when used in relation to a mine, means any person who is the immediate proprietor or lessee or occupier of the mine or of any part thereof
owner: 16 more definitions.
reconnaissance operations: Section 2, Cess and Other Taxes on Minerals (Validation) Act, 1992 [S1WS2P] (In this Act, unless the context otherwise requires,—): "reconnaissance operations" means any operations undertaken for preliminary prospecting of a mineral through regional, aerial, geophysical or geochemical surveys and geological mapping
Made under this section, or naming it (0)
none
Cited by (1)
Rule 2, Cess and Other Taxes on Minerals (Validation) Act Rules, 1995 [S1Y-S9G], 18 May 1995, Band A. " (2) Words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act".
Not held (0)
none
Duties published under this section (0)
none