Rule 5, Rajasthan Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2022 [S54-PD5]
As at 7 September 2026. In force from 18 July 2022.
Destruction of records.—A record maintained under these rules shall not be destroyed before the expiry of the period for which these rules require it to be preserved; and every duty free shop operator who destroys a record after that period shall enter the particulars of the record destroyed and the date of its destruction in Form GSTR-3B, and shall furnish an extract of that entry to the proper officer within one hundred and eighty days of the destruction.
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