Rule 2, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2012 [S5Q-P91]

As at 7 September 2026. In force from 8 May 2012.

In West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2012 [R17-31M]. This text from 8 May 2012. No other text held.

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

Cite: Rule 2, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2012 [S5Q-P91]. Machine: S5Q-P91.

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) "accountant" means a person carrying on the audit of accounts for the purposes of tax; (c) "certificate" means a certificate received, held or disposed of by a accountant in the course of the audit of accounts 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.

Defined terms in this text (0)

none

Made under this rule, or naming it (0)

none

Cited by (0)

none

Not held (0)

none

Duties published under this rule (0)

none