Rule 2, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2018 [SBV-7KA]
As at 7 September 2026. In force from 21 December 2018.
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) "duty free shop operator" means a person carrying on the running of a duty free shop; (c) "shipping bill" means a shipping bill received, held or disposed of by a duty free shop operator in the course of the running of a duty free shop; (d) "Form GST DRC-03" 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.
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