Rule 15, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2016 [S9D-HF1]
As at 7 September 2026. In force from 3 February 2016.
Safe custody.—Every assessee shall keep every return to which these rules apply in a receptacle or place reserved for the purpose at the premises where the carrying on of business or profession is carried on, shall record in Form 15G the description of every return so kept and the date on which it was received, and shall furnish a copy of the record to the Principal Chief Commissioner within fifteen days of the close of each year.
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