Section 43 in The Limestone And Dolomite Mines Labour Welfare Fund Rules, 1973
43. Maintenance of registers
.-(1)(a) Every owner of a limestone or dolomite mine shall maintain in Form D a date-wise register of production and disposal of limestone or dolomite.(b)at the close of each month, the entries made against each date in the register shall be totalled and the total production and disposal during the month shall be entered therein.(c)The duty of excise, as fixed under section 3, payable by the owner of the mine to the Central Government on the limestone or dolomite used by such owner for any purpose in connection with the manufacture of cement, iron or steel shall be worked out and recorded in the register itself.Explanation .-In calculating the duty of excise payable, a fraction of less than half a tonne in the total of limestone or dolomite used during the month shall be ignored and a fraction of half or more than half of a tonne shall be reckoned as one tonne.[(1-A)(a) Every purchasing agent or stockist of limestone or dolomite shall maintain in Form D-1 a date-wise register of the receipts and disposal of limestone or dolomite.(b)At the close of each month the entries made against each date in the register shall be totalled and the total receipt and disposal during the month shall be entered therein.(c)The duty of excise as fixed under section 3 payable by the purchasing agent or the stockist under section 4 in relation to such limestone or dolomite to the occupier of factory shall be calculated and recorded in the register itself alongwith the amount of duty actually paid.Explanation .-In calculating the duty of excise payable, a fraction of less than half a tonne in total of limestone or dolomite sold or otherwise disposed of to the occupier of any factory during the month shall be ignored and a fraction of half or more than half a tonne shall be reckoned as one tonne.] [ Inserted by the Limestone and Dolomite Mines Labour Welfare Fund (Second Amendment) Rules, 1983 (w.e.f. 13.8.1983).](2)(a)Every occupier of a factory receiving limestone or dolomite shall maintain in Form E a date-wise register of receipt of limestone or dolomite and the amount of duty of excise collected under clause (a) of sub-section (1) of section 4, in the manner specified in sub-rule (4) of rule 47.(b)At the close of each month, the entries made against each date in the register shall be totalled and the total quantity of limestone or dolomite and amount of duty of excise collected during the month shall be entered therein.
