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Rule 14, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-5W2]

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.

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Cite: Rule 14, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-5W2]. Machine: S5Z-5W2.

Production of records.—Every goods and services tax practitioner shall, on request by the Deputy Commissioner, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the practice as a goods and services tax practitioner is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any bill of entry not held at those premises.

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Rule 14, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-5W2]