Rule 2, Telangana Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2021 [S52-KMK]
As at 7 September 2026. In force from 10 June 2021.
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) "representative assessee" means a person carrying on the representation of another person; (c) "refund" means a refund received, held or disposed of by a representative assessee in the course of the representation of another person; (d) "Form 16" 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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