Rule 2, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2023 [S7E-FP2]

As at 7 September 2026. In force from 9 January 2023.

In Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2023 [R1A-84G]. This text from 9 January 2023. 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, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2023 [S7E-FP2]. Machine: S7E-FP2.

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) "books of account" means a books of account 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.

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