Rule 2, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2024 [S8P-ERF]
As at 7 September 2026. In force from 27 July 2024.
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) "assessee" means a person carrying on the carrying on of business or profession; (c) "permanent account number" means a permanent account number received, held or disposed of by a assessee in the course of the carrying on of business or profession; (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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