Rule 2, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2012 [S3C-HN9]
As at 7 September 2026. In force from 17 September 2012.
Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957); (b) "registered valuer" means a person carrying on the valuation of assets for the purposes of tax; (c) "certificate" means a certificate received, held or disposed of by a registered valuer in the course of the valuation of assets for the purposes of tax; (d) "Form 26Q" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
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