Section 21(1)(viii) in The Punjab Minor Mineral Concession Rules, 1964
(viii)The lessee shall keep correct accounts showing the quantity and other particulars of all minerals obtained from the mines and the number of persons employed therein, and a complete plan of the mine and shall allow any officer authorised by the Central and State Government in that behalf, to examine at any time any accounts and records maintained by him, and shall furnish the Central and State Government with such information and returns as it may require.