Rule 15, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2026 [SB3-V40]
As at 7 September 2026. In force from 20 February 2026.
Production of records.—Every assessee shall, on request by the Valuation Officer, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the carrying on of business or profession is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any permanent account number not held at those premises.
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