Rule 7, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2013 [S3E-AYC]

As at 7 September 2026. In force from 24 September 2013.

In West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2013 [R12-YAM]. This text from 24 September 2013. No other text held.

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

Cite: Rule 7, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2013 [S3E-AYC]. Machine: S3E-AYC.

Maintenance of premises.—Every tax return preparer shall keep the premises where the preparation of returns of income is carried on in a clean and orderly condition, shall provide for every books of account kept there a place set apart for its safe keeping, shall not use the premises for any purpose incompatible with the preparation of returns of income, and shall furnish to the Joint Commissioner in Form 35, within one hundred and twenty days of the commencement of these rules, a plan of the premises showing the place so set apart.

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