Defintions

(1) In this Act, unless the context requires otherwise,- (a) "Assessing Authority" means the District Mining Officer and includes such other officer, as may be authorized by the Director to make assessment under this Act or rules made thereunder; (b) "Calendar Year" means the period from 1st January till 31st December in a Gregorian Calendar,- (c) "Crusher Owner" includes,- (i) Owner of the Crusher Unit in case of Sole Proprietorship; (ii) Directors in case of incorporation of the Crusher Unit as a Company; (iii) Partners in case of incorporation of the Crusher Unit as a firm or partnership; (iv) Trustees in case of incorporation of the Crusher Unit as a Trust; (v) Members in case of incorporation of the Crusher Unit as a Society; and (vi) Lessee and Lessor of the Crusher Unit; (d) "Crusher Unit" means an industrial unit established for the processing of minor minerals, duly incorporated as a Sole Proprietorship or a Partnership or a Company or a Trust or a Society, and shall include Screening Plants; (e) "default of Government Dues" means the default in payment of any Government Dues or the default in timely payment of any permitted instalment of Government Dues, that have accrued as a result of any Assessment Order and for which a Notice has been duly issued to a Crusher Unit or a Stockist and Retailer asking it to make the payment forthwith; (f) "Department" means the Department of Mines and Geology, Government of Punjab; (g) "derivative" means any or all of the products obtained after processing of minor minerals in any Crusher Unit; (h) "Director" means the Director, Mines and Geology Government of Punjab; (i) "District Mining Officer" means the District Level Officer appointed by the Government for the purposes of this Act; (j) "Environmental Management Fund (EMF)" means the Fund in which the amount charged from the Crusher Owner under this Act shall be credited, which shall be utilized as per the provisions of the Punjab Minor Mineral Rules, 2013, as amended from time to time; (k) "Government" means the Government of the State of Punjab in the Department of Mines and Geology; (l) "Government dues" means any unpaid fee, tax, royalty, penalty or any other charge levied by the Government of Punjab in connection with the excavation, purchase, sale and processing of minor minerals and any derivative thereof, and shall include any recoverables from the Crusher Unit or Stockist and Retailer at the commencement of this Act; (m) "illegal mining" means any activity associated with illegal excavation and sale of minor minerals; (n) "illegal processing" means any activity undertaken by a Crusher Unit for processing of illegally excavated or illegally procured or illegally purchased minor minerals; (o) "illegal purchase" means the purchase or possession of minor minerals without any valid proof of purchase; (p) "prescribed" means prescribed by rules made under this Act; (q) "Registration" means the Registration of a Crusher Unit with the Department; (r) "Return" means any statement of account in such form, as may be prescribed; (s ) "Stock" means unprocessed sand or gravel or derivatives lying with a Crusher Unit or Stockist and Retailer; and (t) "Stockist and Retailer" means any legal entity engaged in the sale and purchase of minor minerals and derivatives at a site other than the Pit Head of a mine or a Crusher Unit. (2) Unless defined otherwise, the words and expressions used in this Act shall have the same meaning as, respectively, assigned to them in the Mines and Minerals (Development and Regulation) Act, 1957 (Central Act No. 67 of 1957) and the rules made thereunder.