Section 55 in The Limestone And Dolomite Mines Labour Welfare Fund Rules, 1973
55. Records of collection
.-(1) For the proper accounting of duty collected under these rules, the Commissioner shall maintain records to show the following particulars along with any other particulars required, namely:--(a)assessment and collection of duty;(b)interest payable under section 11;(c)penalty imposed for non-payment of duty under section 12;(d)particulars of petitions and orders thereon; and(e)refunds.(2)All the papers relating to the assessment of duty in respect of a mine or factory shall be kept together and shall form an assessment case record.
