Rule 27, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2024 [SEF-V8D]
As at 7 September 2026. In force from 25 July 2024.
Production of records.—Every taxable person shall, on request by the Deputy Commissioner, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the making of taxable supplies is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any refund claim not held at those premises.
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