Section 42 in The Iron Ore Mines Labour Welfare Cess Rules, 1963
42. Records of collection.
(1)For the proper accounting of the duty collected under these rules, the Commissioner shall maintain records to show the following particulars along with any other particulars required:(a)assessment and collection of duty;(b)particulars of petition and orders thereon;(c)refunds.(2)All the papers relating to the assessment of duty in respect of a mine shall be kept together and shall form an assessment case record.
