Section 27(1) in Gujarat Minor Mineral Concession Rules, 2010
(1)When top soil exists and is to be excavated for quarry operation, it shall be removed and stacked separately. The top soil so removed shall be utilized for restoration and rehabilitation of land which is no longer required for quarry operations or for stabilising or landscaping the external dumps. Where top soil can not be used concurrently, it shall be stacked separately for further use.
