Rule 2, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2022 [S8J-BCK]

As at 7 September 2026. In force from 26 February 2022.

In West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2022 [R1C-8ST]. This text from 26 February 2022. 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 (Registration) Rules, 2022 [S8J-BCK]. Machine: S8J-BCK.

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) "collector of tax at source" means a person carrying on the collection of tax at source; (c) "statement of tax deducted" means a statement of tax deducted received, held or disposed of by a collector of tax at source in the course of the collection of tax at source; (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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