Rule 2, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2021 [SC0-6B2]
As at 7 September 2026. In force from 20 September 2021.
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) "e-return intermediary" means a person carrying on the electronic filing of returns; (c) "books of account" means a books of account received, held or disposed of by a e-return intermediary in the course of the electronic filing of returns; (d) "Form 35" 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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