Rule 5, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2009 [S91-NXZ]
As at 7 September 2026. In force from 27 June 2009.
Safe custody.—Every duty free shop operator shall keep every bond to which these rules apply in a receptacle or place reserved for the purpose at the premises where the running of a duty free shop is carried on, shall record in Form GST APL-01 the description of every bond so kept and the date on which it was received, and shall furnish a copy of the record to the Board within one hundred and eighty days of the close of each year.
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