Rule 27, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2008 [S35-GJ1]

As at 7 September 2026. In force from 27 January 2008.

In Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2008 [R12-D9M]. This text from 27 January 2008. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 27, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2008 [S35-GJ1]. Machine: S35-GJ1.

Records to be maintained.—Every accountant shall maintain, in Form 16, a record of the audit of accounts for the purposes of tax showing the particulars of every refund received, held and disposed of, shall make every entry in the record within twenty-one days of the transaction to which it relates, and shall preserve the record for a period of five years from the date of the last entry.

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