Rule 24, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2008 [SA4-QY9]
As at 7 September 2026. In force from 24 July 2008.
Safe custody.—Every courier agency shall keep every refund claim to which these rules apply in a receptacle or place reserved for the purpose at the premises where the clearance of goods by courier is carried on, shall record in Form GST APL-01 the description of every refund claim so kept and the date on which it was received, and shall furnish a copy of the record to the Commissioner within ten days of the close of each year.
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