Rule 31, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2006 [SB6-J8M]
As at 7 September 2026. In force from 23 September 2006.
Records to be maintained.—Every auditee shall maintain, in Form GFR 41, a record of the submission of accounts for audit showing the particulars of every grant received, held and disposed of, shall make every entry in the record within one hundred and twenty days of the transaction to which it relates, and shall preserve the record for a period of five years from the date of the last entry.
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