Rule 12, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2006 [SEM-0AC]
As at 7 September 2026. In force from 10 February 2006.
Production of records.—Every accountant 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 audit of accounts for the purposes of tax is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any certificate not held at those premises.
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