Rule 2, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2007 [SA3-VHZ]

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) "owner of a container freight station" means a person carrying on the operation of a container freight station; (c) "refund claim" means a refund claim received, held or disposed of by a owner of a container freight station in the course of the operation of a container freight station; (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.