Rule 2, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2009 [S91-NTH]
As at 7 September 2026. In force from 27 June 2009.
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) "duty free shop operator" means a person carrying on the running of a duty free shop; (c) "register of stock" means a register of stock received, held or disposed of by a duty free shop operator in the course of the running of a duty free shop; (d) "Form GSTR-3B" 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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