Rule 12, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-5TE]

As at 7 September 2026. In force from 1 September 2016.

In Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [R17-GB6]. This text from 1 September 2016. No other text held.

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

Cite: Rule 12, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-5TE]. Machine: S5Z-5TE.

Maintenance of premises.—Every goods and services tax practitioner shall keep the premises where the practice as a goods and services tax practitioner is carried on in a clean and orderly condition, shall provide for every tax invoice kept there a place set apart for its safe keeping, shall not use the premises for any purpose incompatible with the practice as a goods and services tax practitioner, and shall furnish to the Principal Commissioner in Form GSTR-1, within thirty days of the commencement of these rules, a plan of the premises showing the place so set apart.

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