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Home›State Acts›Mineral Rights Tax, Act, Gujarat Year 1985›section 15

section 15

Maintenance of account and register

Mineral Rights Tax, Act, Gujarat Year 1985
Tax198524 sections
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Statutory text

Every holder shall keep and maintain accounts and registers in such forms as may be prescribed in respect of any specified minerals removed or consumed by him from the leased area.

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← section 14section 16 →

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Contents

24 matching sections

  1. 1Short title, extent and commencement.
  2. 2Definitions.
  3. 3Levy and collection of tax on mineral rights.
  4. 4Liability to pay tax.
  5. 5Submission of returns.
  6. 6Payment of tax.
  7. 7Assessment of tax.
  8. 8Taxation Officer to assess tax when return not made.
  9. 9Tax escaping assessment.
  10. 10Payment of tax assessed.
  11. 11Recovery of tax etc.
  12. 12Appeal.
  13. 13Revision.
  14. 14Refund of excess payment.
  15. 15Maintenance of account and register
  16. 16Power to order production of accounts etc
  17. 17Power of entry and inspection
  18. 18Penalty for non-payment of tax
  19. 19Offences and penalties and competent court
  20. 20Offences by companies
  21. 21Compounding offences
  22. 22Protection of action taken in good faith
  23. 23Power of State Government to make rules
  24. ScheduleSCHEDULE
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