LexThe Punjab Regulation of Crusher Units, and Stockists and Retailers Act, 2025.
Punjab · state statute
Open in Lexace · Ask the AI about this actPUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
14
EXTRAORDINARY
Published by Authority
CHANDIGARH, THURSDAY , APRIL 24, 2025
(V AISAKHA 4, 1947 SAKA)
( xxxiii )
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
The Punjab Regulation of Crusher Units,
and Stockists and Retailers Act, 2025.
(Punjab Act No. 6 of 2025) ..15-29
Part - II Ordinances
Nil
Part - III Delegated Legislation
Notification No. S.O. 26 /P.A.5/2017/
S.164/2025 dated 22.04.2025 appointing the
dates on which the provisions of rules 24, 27,
32, and rules 8, 37 and 38(ii) of the Punjab
Goods and Services Tax (Fourth Amendment)
Rules, 2024 shall, respectively, come into force.
Part - IV Correction Slips, Republications and
Replacements
Nil______
..315
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
15
PART-I
GOVERNMENT OF PUNJAB
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
NOTIFICATION
The 23rd April, 2025
No.7-Leg./2025.- The following Act of the Legislature of the State
of Punjab received the assent of the Governor of Punjab on the 9th day of
April, 2025, is hereby published for general information :-
THE PUNJAB REGULATION OF CRUSHER UNITS, AND
STOCKISTS AND RETAILERS ACT, 2025
(Punjab Act No.6 of 2025)
AN
ACT
to regulate the operations of Crusher Units, and Stockists and Retailers
engaged in the processing of minor minerals as defined in the Mines and
Minerals (Development and Regulation) Act, 1957 (Central Act No.67 of 1957).
BE it enacted by the Legislature of the State of Punjab in the Seventy-
sixth Year of the Republic of India as follows:-
PART- I
1. (1) This Act may be called the Punjab Regulation of Crusher Units, and
Stockists and Retailers Act, 2025.
(2) It shall extend to the whole of the State of Punjab.
(3) It shall come into force on such date as the Government may, by
notification, appoint.
2. (1) In this Act, unless the context requires otherwise,-
(a) "Assessing Authority" means the District Mining Officer and includes
such other officer, as may be authorized by the Director to make
assessment under this Act or rules made thereunder;
(b) “Calendar Year” means the period from 1st January till 31st
December in a Gregorian Calendar,-
(c) “Crusher Owner” includes,-
(i) Owner of the Crusher Unit in case of Sole Proprietorship;
(ii) Directors in case of incorporation of the Crusher Unit
as a Company;
Short title,
extend and
commencement.
Defintions.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
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(iii) Partners in case of incorporation of the Crusher Unit as
a firm or partnership;
(iv) Trustees in case of incorporation of the Crusher Unit as
a Trust;
(v) Members in case of incorporation of the Crusher Unit
as a Society; and
(vi) Lessee and Lessor of the Crusher Unit;
(d) “Crusher Unit” means an industrial unit established for the
processing of minor minerals, duly incorporated as a Sole
Proprietorship or a Partnership or a Company or a Trust or a Society,
and shall include Screening Plants;
(e) “default of Government Dues” means the default in payment of
any Government Dues or the default in timely payment of any
permitted instalment of Government Dues, that have accrued as a
result of any Assessment Order and for which a Notice has been
duly issued to a Crusher Unit or a Stockist and Retailer asking it to
make the payment forthwith;
(f) “Department” means the Department of Mines and Geology,
Government of Punjab;
(g) “derivative” means any or all of the products obtained after
processing of minor minerals in any Crusher Unit;
(h) “Director” means the Director, Mines and Geology Government of
Punjab;
(i) "District Mining Officer" means the District Level Officer appointed
by the Government for the purposes of this Act;
(j) "Environmental Management Fund (EMF)" means the Fund in which
the amount charged from the Crusher Owner under this Act shall
be credited, which shall be utilized as per the provisions of the Punjab
Minor Mineral Rules, 2013, as amended from time to time;
(k) “Government” means the Government of the State of Punjab in the
Department of Mines and Geology;
(l) “Government dues” means any unpaid fee, tax, royalty, penalty or
any other charge levied by the Government of Punjab in connection
with the excavation, purchase, sale and processing of minor minerals
and any derivative thereof, and shall include any recoverables from
the Crusher Unit or Stockist and Retailer at the commencement of
this Act;
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
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(m) “illegal mining” means any activity associated with illegal excavation
and sale of minor minerals;
(n) “illegal processing” means any activity undertaken by a Crusher
Unit for processing of illegally excavated or illegally procured or
illegally purchased minor minerals;
(o) “illegal purchase” means the purchase or possession of minor
minerals without any valid proof of purchase;
(p) “prescribed” means prescribed by rules made under this Act;
(q) “Registration” means the Registration of a Crusher Unit with the
Department;
(r) “Return” means any statement of account in such form, as may be
prescribed;
(s ) “Stock” means unprocessed sand or gravel or derivatives lying with
a Crusher Unit or Stockist and Retailer; and
(t) “Stockist and Retailer” means any legal entity engaged in the sale
and purchase of minor minerals and derivatives at a site other than
the Pit Head of a mine or a Crusher Unit.
(2) Unless defined otherwise, the words and expressions used in this Act
shall have the same meaning as, respectively, assigned to them in the Mines
and Minerals (Development and Regulation) Act, 1957 (Central Act No.67 of
1957) and the rules made thereunder.
PART-II
3. (1) It shall be mandatory for every Crusher Unit to register itself with the
Department in such form and in such manner, as may be prescribed.
(2) Registration of any Crusher Unit shall be non-transferable in case of
Sole Proprietorship and firms.
(3) The Crusher Unit Registration Number (CURN) of a Crusher Unit
shall be unique. The Registration Number shall remain unchanged even if
there is a change in the Crusher Owners.
(4) The Department shall endeavour to put in place a seamless online
portal for Registration of Crusher Units.
(5) The validity of any Registration shall expire upon the end of a Calendar
Year or such period, as may be prescribed.
(6) The Department may refuse to register any Crusher Unit that,-
Registration of
Crusher Units.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
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(a) fails to meet its mandatory requirements as may be
prescribed or any direction issued under this Act;
(b) violates any of the provisions of this Act; or
(c) is in default of any Government Dues mandated under
this Act.
(7) Any Crusher Unit, registered with the Department prior to
the coming into force of this Act, shall continue to remain Registered for the
remaining period of its Registration, unless terminated earlier under section 9
of this Act.
(8) A period of three months, from the date of coming into force
of this Act, shall be granted to every Crusher Unit to bring its operations in
conformity with the provisions of this Act before any penal proceedings under
this Act are initiated against it.
4. (1) The Government shall, from time to time, prescribe the fee to
be paid by a Crusher Unit for,–
(a) Registration;
(b) renewal of Registration; and
(c) delayed renewal of Registration of any Crusher Unit.
(2) Any application received without the accompanying fee shall
be summarily rejected.
(3) The Government may, from time to time, prescribe a Mineral
Processing Fee to be paid by the Crusher Unit for the purpose of damage to
infrastructure of roads or waterways etc as a result of the running of the
Crusher Unit and to and fro transportation of minor minerals and derivatives
from it.
(4) Where the Government assigns any or all the functions under
this Act to a Board or Corporation, established by the State Government, the
Government may, from time to time, prescribe an annual Administration Fee to
be paid by a Crusher Unit to such a Board or Corporation.
5. (1) Every Crusher Unit shall be liable to pay such amount, as
may be prescribed into the Environmental Management Fund established by
the Government, on account of the environmental damage caused by the
operation of such a Crusher Unit:
Provided that where the Crusher Unit obtains a certificate from the
Punjab Pollution Control Board that it is a non-polluting industrial unit, no such
amount shall be payable by it.
Fees and
payments.
Enviromental
Management
Fund.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
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(2) Every Crusher Unit shall continue to be liable to pay any amount
assessed to be paid into the Environmental Management Fund under any Policy
in force from time to time before the commencement of this Act.
(3) Any Crusher Unit with liabilities under sub-section (2) shall,
within three months of the commencement of this Act or the assessment of
such liability, whichever is later, pay such outstanding liabilities into the
Environmental Management Fund, failing which its registration shall be deemed
to have been terminated.
6. (1) Any Crusher Unit with a valid Consent to Operate issued by
the Punjab Pollution Control Board shall be eligible to apply for Registration
with the Department.
(2) Every legal entity applying for registration of Crusher Unit shall,-
(a) possess permanent Account Number (PAN) issued by
the Income Tax Department;
(b) possess Goods and Services Tax Identification Number
(GSTIN); and
(3) fulfill such other criteria, as may be prescribed.
7. (1) It shall be mandatory for every Crusher Unit to apply for
renewal of its Registration at least forty five days before its expiry in such
form and in such manner, as may be prescribed:
Provided that any application for renewal of registration, received less
than forty five days before the expiry of Registration, shall be treated as delayed
renewal of Registration.
(2) The Registration of any Crusher Unit shall not be valid beyond
the last day of any Calendar Year i.e. 31st December of any year or such date,
as may be prescribed.
(3) The renewal of Registration shall be permitted only if the
Crusher Unit,-
(a) satisfies the criteria for Registration of the Crusher Unit as
on 1st January of the forthcoming year;
(b) is not in default of any Government dues, including the amount
required to be paid by it into the Environmental Management
Fund; and
(c) has filed all the prescribed Returns until the month of October
of the year in which its Registration is valid.
Eligibility to
be registered
as a Crushed
Unit.
Renewal of
Registation
of a Crusher
Unit.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
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(4) The renewal of Registration of a Crusher Unit shall be
automatic, unless rejected for specific reasons to be recorded, in writing, within
a period of forty five days of applying.
8. (1) An officer not below the rank of District Mining Officer may
suspend the Registration of any Crusher Unit in such form, as may be
prescribed, upon the availability of preliminary evidence of,-
(a) failure to file two consecutive Returns;
(b) conviction by a Court in any criminal case related to
illegal mining;
(c) illegal mining attributed to the Crusher Unit in such
form, as may be prescribed;
(d) illegal purchase attributed to the Crusher Unit in such
form, as may be prescribed;
(e) illegal processing attributed to the Crusher Unit in such
form, as may be prescribed;
(f) violation of any of the provisions of the Mines and
Minerals (Development and Regulation) Act, 1957;
(g) violation of any of the provisions of the Punjab Minor
Mineral Rules, 2013;
(h) violation of any of the provisions of this Act, or any
direction issued or any rule made thereunder;
(i) withdrawal of Consent to Operate by the Punjab
Pollution Control Board; or
(j) failure to pay, within the time period prescribed, any
Government Dues for which an Assessment Order
has been passed by the Competent Authority.
(2) Where the Registration of any Crusher Unit has been
suspended, the officer issuing such an order shall draw up the Articles of
Suspension in such form, as may be prescribed, citing the reasons for suspension
of the registration of the Crusher Unit and convey the same to the Crusher
Owner within seven working days of issuance of the order of suspension.
(3) The Crusher Owner may seek a review of the order of
suspension within seven days of the receipt of Articles of Suspension.
(4) No order of suspension shall remain in force beyond six months
from the date of issue.
Suspension of
Registration of a
Crusher Unit.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
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(5) The District Mining Officer, or such other officer, as may be
authorized by the Director in this regard, may seal the Crusher Unit during the
period of suspension.
(6) The Crusher Owner shall not operate the Crusher Unit during
the period of suspension of Registration.
9. (1) An officer, not below the rank of District Mining Officer, may
terminate the Registration of any Crusher Unit in such form, as may be
prescribed in the event of,-
(a) failure to file at least three Returns in a Calendar
Year;
(b) conviction by a Court in any criminal case registered
under the provisions of this Act along with sentence
of a minimum of one year simple imprisonment;
(c) charges of illegal mining having been proved against it;
(d) charges of illegal purchase having been proved against it;
(e) charges of illegal processing having been proved
against it;
(f) violation of any of the provisions of the Mines and
Minerals (Development and Regulation) Act, 1957;
(g) violation of any of the provisions of the Punjab Minor
Mineral Rules, 2013;
(h) violation of any of the provisions of this Act, or any
direction issued or any rule made thereunder;
(i) withdrawal of Consent to Operate by the Punjab
Pollution Control Board; or
(j) failure to pay, within the time period prescribed, any
Government Dues for which an Assessment Order
has been passed by the Competent Authority, and such
Government Dues have been declared as arrears of
land revenue.
(2) In the event of termination of Registration of a Crusher Unit,
the Crusher Unit shall not be Registered again until after the expiry of a period
of three years from the date of order of Termination of Registration:
Provided that the change of ownership, or any other ground
whatsoever, shall not be a valid ground for early registration of any Crusher
Unit whose Registration has been terminated:
Termination of
Registration of a
Crusher Unit.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
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Provided further that in exceptional circumstances, the
Government may reduce the period of three years to not less than one year
upon the payment of such penal fee, as may be prescribed.
(3) No order of termination of Registration shall be passed without
affording an opportunity of hearing to the Crusher Owner.
(4) The District Mining Officer, or any other officer authorized
by the Director in this regard, shall seal the Crusher Unit within forty eight
hours of the termination of Registration.
PART-III
10. No Crusher Unit shall,-
(a) fail to file, within the prescribed time period, any or all of the Returns,
as may be prescribed;
(b) sell any derivative for which the proper return has not been filed;
(c) sell any derivative at a price higher than the maximum price notified
by the Government for such a derivative;
(d) process minor minerals obtained through illegal mining or through
illegal purchase;
(e) keep any stock procured through illegal purchase;
(f) refuse access to the premises of the Crusher Unit for any random
or scheduled inspection by an official of the Department;
(g) refuse access to the books of accounts on the basis of which the
prescribed Returns have been filed;
(h) fail to promptly inform the department about any change in the
ownership of the Crusher Unit;
(i) fail to promptly inform the Department about any change in the
Crusher Owners of the Crusher Unit;
(j) fail to promptly inform the Department about any Lease Deed
executed with respect to the Crusher Unit;
(k) be leased out by any person other than the Crusher Owner; and/or
(l) engage in monopolistic practices on its own, or in conjunction with
other Crusher Units.
11. (1) All the Crusher Owners shall be jointly and severally liable for the
violation of any of the provisions of this Act.
(2) Where the Crusher Unit has been leased out, the Lessor and the
Lessee shall both be jointly and severally liable for the violation of any of the
provisions of this Act subsequent to the execution of the Lease Deed:
Prohibition of
certain activites.
Liability.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
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Provided that where the net worth of the Lessee is more than the
prescribed threshold, the Lessee, and not the Lessor, shall be held liable for the
violation of any of the provisions of this Act subsequent to the execution of the
Lease Deed:
Provided further that where there has been a violation of the provisions
of clause (i) of section 10 of this Act, the Lessor and Lessee shall also be
jointly and severally liable for any violation of any of the provisions of this Act
prior to the execution of the Lease Deed.
(3) In the event of any violation of the provisions of clause (h) of section
10 of this Act, the previous Crusher Owners and the subsequent Crusher
Owners shall both be jointly and severally liable for violation of any of the
provisions of this Act subsequent to the change of ownership:
Provided that where the previous Crusher Owner has promptly informed
the Department about the change in ownership, he shall not be held liable for
any violation of any of the provisions of this Act subsequent to the change of
ownership.
PART-IV
12. (1) It shall be mandatory for every Stockist and Retailer to obtain
a licence for running its operations in such form, as may be prescribed.
(2) The application for the Licence shall be submitted in such
Form and which shall be considered in such manner as may be prescribed.
(3) The grant of a Stockist and Retailer Licence shall not grant
an automatic right to commence operations and the Licencee shall be bound to
separately obtain all mandatory permissions and clearances as required under
any other law for the time being in force.
(4) The Government may, from time to time, notify the fee to be
charged for issuance of a Stockist and Retailer Licence.
(5) The Government may, from time to time, notify the Annual
Licence Fee to be charged for continuation of a Stockist and Retailer Licence.
(6) The Government may, from time to time, notify the late fee to
be charged for continuation of a Stockist and Retailer Licence for which the
Annual Licence Fee had not been paid in time.
(7) Stockist and Retailer Licence shall be non-transferable in case
of Sole Proprietorship and firms.
(8) The Stockist and Retailer Licence Number (SRLN) shall be
unique. The Stockist and Retailer Licence Number shall remain unchanged
even if there is a change in the ownership of the Stockist and Retailer.
Stockist and
Retailer License.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
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(9) A new owner of the Stockist and Retailer shall inherit all
Government Dues payable by such Stockist and Retailer.
(10) The Department shall endeavour to put in place a seamless
online portal for Licensing of Stockists and Retailers.
(11) The validity of any Stockist and Retailer Licence shall expire
upon the end of a Calendar Year i.e. on 31st December.
(12) A period of three months, from the date of coming into force
of this Act, shall be granted to every Stockist and Retailer to bring its operations
in conformity with the provisions of this Act before any penal proceedings
under this Act are initiated against it.
13. (1) The grant of a Stockist and Retailer Licence shall be issued
on demand.
(2) Every l egal entity applying for a Stockist and Retailer Licence shall,–
(a) possess Permanent Account Number (PAN) issued
by the Income Tax Department;
(b) possess Goods and Services Tax Identification Number
(GSTIN); and
(c) fulfill such other criteria, as may be prescribed.
14. A Stockist and Retailer Licence shall be deemed to have been renewed
upon payment of the Annual Licence Fee and Late Fee, if any.
15. (1) The District Mining Officer may suspend a Stockist and
Retailer Licence in such form, as may be prescribed, in case of any proven
violation of any of the provisions of this Act or in case of indulgence in any act
that seeks to promote illegal mining.
(2) The order of suspension of a Stockist and Retailer Licence
under sub-section (1) shall not remain in force beyond a period of six months.
(3) Where the Stockist and Retailer Licence has been suspended
for non-payment of Government dues, as assessed by the District Mining Officer,
the Stockist and Retailer Licence shall regain its validity upon payment of such
Government dues and subsequent written orders, as may be prescribed:
Provided that the Stockist and Retailer may appeal within thirty days
against the original Assessment Order by paying fifty percent of the assessed
Government dues and in all such cases the Stockist and Retailer Licence shall
regain its validity until the final decision on the appeal.
(4) A Stockist and Retailer Licence shall be deemed to be suspended
indefinitely upon expiry of the period of the Licence if the Annual Licence Fee
for the succeeding year has not been paid before the expiry of the Licence:
Suspension of
Stockist and
Retailer License.
Eligibility for obtaining
Stockist and Retailer
License.
Renewal of
Stockist and
Retailer license.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
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Provided that the Licence shall regain its validity upon payment of the
Annual Licence Fee and Late Fee.
16. (1) The District Mining Officer may terminate a Stockist and
Retailer Licence in prescribed form in case of any proven violation of any of
the provisions of this Act.
(2) No order of termination of a Stockist and Retailer Licence
shall be passed without affording an opportunity of hearing.
PART-V
17. (1) An appeal shall lie before the Director against every original
order passed under sub-section (6) of Section 3 of this Act, provided that the
appeal has been filed within thirty days of the passing of such an original order.
(2) No appeal shall lie against any order passed under sub-section
(1) of section 8 of this Act.
(3) An appeal shall lie before the Director against every original
order passed under sub-section (1) of section 9 of this Act, provided that the
appeal has been filed within thirty days of the passing of such an original order:
Provided that where the original order has been passed by the Director,
the appeal shall lie before the Government:
Provided further that where the original order has been passed for
failure to pay Government dues, the Crusher Owner may, along with the appeal,
opt to deposit fifty percent of the assessed Government dues subject to the
outcome of the appeal, and in all such cases the Registration of the Crusher
Unit shall regain its validity until the final decision on the appeal.
(4) An appeal against every original order passed under sub-
section (1) of section 16 shall lie before the Director, provided that the appeal
has been filed within thirty days of the passing of such an original order.
18. (1) A Review Application shall lie against any order passed under
sub-section (1) of section 8 of this Act before the same authority which had
passed the order.
(2) A Review Application shall lie against an order passed under
sub-section (1) of section 15 of this Act before the same authority which had
passed the order.
(3) No Review Application shall lie against any order passed under
any other part of this Act.
19. (1) A Revision Application shall lie before the Government against
every order passed under sub-section (1) of section 9 of this Act, provided that the
Revision Application has been filed within thirty days of the passing of such an order.
Power to terminate a
Stockist and retailer
License.
Appeal.
Review.
Revision.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
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(2) A Revision Application shall lie before the Government against
every order passed by the Director under sub-section (3) of section 17 of this
Act, provided that the Revision Application has been filed within thirty days of
the passing of such an order:
Provided that where the Director has passed the order for failure to
pay Government dues, the Crusher Owner may, along with Revision Application,
opt to deposit hundred percent of the Government dues assessed by the Director
subject to the outcome of the Revision Application, and in all such cases the
Registration of the Crusher Unit shall regain its validity until the final decision
on the Revision Application.
PART-VI
20. (1) The Government may, from time to time, notify the maximum
sale price of derivatives by any Crusher Unit.
(2) The Government may, from time to time, notify the maximum
sale price of sand, gravel and derivatives by any Stockist and Retailer.
21. (1) The Government may issue directions, from time to time, in
order to enforce the sale of sand, gravel and derivatives at the notified maximum
sale price.
(2) Wherever a direction has been issued in sub-section (1), it
shall be mandatory for every Crusher Unit, and Stockist and Retailer to comply
with the same.
(3) The Director may, with the approval of the Government, issue
suitable directions, from time to time, for the smooth implementation of the
provisions of this Act.
22. (1) It shall be mandatory for every Crusher Unit, and Stockist
and Retailer to purchase sand and gravel from a legal mining site. An online
portal, or any other electronic or digital means, for undertaking such transactions
may be prescribed.
(2) It shall be mandatory for every Stockist and Retailer to
purchase derivatives from a Registered Crusher Unit. An online portal, or any
other electronic or digital means, for undertaking such transactions may be
prescribed.
(3) An online portal, or any other electronic or digital means, for
accepting orders for sale of sand, gravel and derivatives may be prescribed.
(4) The Government may direct to deposit, in part or in whole, the
advance payment of royalty as per the provisions of the Punjab Minor Mineral
Rules, 2013, as amended from time to time, or any other amounts due under
Power to regulate
prices.
Power to issue
directions.
Transactions
through online
portal.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
27
this Act, and for this purpose prescribe an online portal, or any other electronic
or digital means, for accepting such amounts.
PART-VII
23. (1) An officer, not below the rank of District Mining Officer, shall
have the power to enter the premises of any Crusher Unit or Stockist and
Retailer and seize any documents, which in his opinion are likely to prove, or
assist in proving, any violation of the provisions of this Act and thereafter draw
up a seizure memo in the prescribed form.
(2) An officer not below the rank of District Mining Officer, shall
have the power to enter the premises of any Crusher Unit or Stockist and
Retailer and seize any illegally procured minor minerals and/or derivatives
lying with such a Crusher Unit or Stockist and Retailer, proven by way of a
summary inquiry, and thereafter dispose it in the open market, either through
auction or through direct sale at the maximum sale price notified by the
Government for these items, and thereafter draw up a seizure memo in the
prescribed form.
(3) An officer not below the rank of District Mining Officer, may
seize any minor mineral and/or derivatives being transported in contravention
of the provisions of this Act along with any tool, equipment, Transport Vehicle
and such other things used in the commission of the offence, draw up a Seizure
memo in the prescribed form and thereafter, after giving an opportunity of
hearing, sell these in the open market through open auction and deposit the
proceeds with the Government Treasury:
Provided that any seized minor mineral and/or derivatives may be
directly sold at the maximum sale price notified by the Government for these
items:
Provided further that lack of knowledge of the illegal nature of the
material being transported shall not, in any way, provide any relief or
compensation whatsoever for the owner of any Transport Vehicle being
auctioned or for the purchaser of the minor mineral and/or derivatives being
auctioned.
24. (1) The Assessing Authority shall be competent to pass an
Assessment Order in prescribed form, determining the amount of Government
dues that are required to be recovered from any Crusher Unit:
Provided that no such order shall be passed without affording an
opportunity of hearing to the Crusher Owner.
Power to
seize.
Recovery.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
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(2) The assessed Government dues shall be recoverable as arrears
of land revenue, from the Crusher Owner in the manner provided under the
Punjab Land Revenue Act, 1887 (Punjab Act 17 of 1887).
(3) Any Crusher Owner or Stockist and Retailer, who is in
possession, or had been in possession, of a stock sourced through illegal purchase,
proven by way of discrepancy in Returns or otherwise, shall be liable to pay a
penalty equivalent to twice the amount of royalty as per the provisions of the
Punjab Minor Mineral Rules, 2013, as amended from time to time, on such a
stock, or such amount as may be prescribed.
(4) The assessed Government dues shall always remain attached
to the Crusher Unit and shall be inherited by the Crusher Owners irrespective
of the mode of acquisition of the Crusher Unit.
25. (1) Whoever furnishes any fake or forged document to the
Department, for deriving any benefit under this Act, shall be punished with
imprisonment of either description for a term which may extend to six months,
or with fine of fifty thousand rupees, or both.
(2) Whoever furnishes any fake, forged or fabricated Return, that
has the effect of concealing any act of illegal mining or illegal processing or
illegal purchase, shall be punished with imprisonment of either description for a
term which may extend to six months, or with fine of one lakh rupees, or both.
(3) Any Crusher Owner, in possession of a stock sourced through
illegal mining, shall be punished under the provisions of the Mines and Minerals
(Development and Regulation) Act, 1957, in such manner as if the illegal mining
had been done by the Crusher Owner.
(4) The Government may, at its discretion, mandate the installation
of a weighbridge at each registered Crusher Unit, either by the Crusher Units
themselves or through any other means, and may prescribe penalties for non-
compliance therewith.
(5) The Government may impose restrictions on the use of
generator sets or diesel generator (D.G .) sets within Crusher Units, which
may include a prohibition on their use, a cap on their maximum capacity, or the
implementation of smart meters to monitor their operation, and may prescribe
penalties for non-compliance therewith.
Penalty.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
29
PART-VIII
26. (1) The Government may relax any of the provisions of this Act
for reasons to be recorded in writing.
(2) No relaxation in any provision of this Act shall, in any
manner whatsoever, seek to provide relief for any violation of the provisions
of this Act that has already occurred.
27. No suit, prosecution or other legal proceeding shall lie against the
Department or any official of the Department for anything which is in good
faith done or intended to be done under this Act.
28. (1) The Government may, by notification in the Official Gazette,
make rules for carrying out the purposes of this Act.
(2) Every rule made under this section shall be laid as soon as
may be, after it is made, before the House of the State Legislature, while it is
in session for a total period of fourteen days, which may be comprised in one
session or in two or more successive sessions, and if, before the expiry of the
session in which it is so laid or the successive sessions aforesaid, the House
agrees in making any modification in the rule, or the House agrees that the rule
should not be made, the rule shall thereafter have effect only in such modified
form or be of no effect, as the case may be; so however, that any such
modifications or annulment shall be without prejudice to the validity of anything
previously done or omitted to be done under that rule.
29. (1) The Punjab Crusher Policy, 2023 is hereby repealed.
(2) Any recovery proceedings under the Punjab Crusher Policy,
2023, existing at the time of coming into force of this Act, shall continue under
the provisions of the said Policy in the same manner as if the said Policy had
not been repealed.
MANDEEP PANNU,
Principal Secretary to Government of Punjab,
Department of Legal and Legislative Affairs.
3375/4-2025/Pb. Govt. Press, S.A.S. Nagar.
Power to
relax.
Protection of
action taken
in good faith.
Power to
make rules.
Repeal and
saving.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025
(VYSK 4, 1947 SAKA)
30
PART-III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd April, 2025
No.S.O.26/P.A.5/2017/S.164/2025.- In exercise of the powers
conferred by section 164 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act No.5 of 2017), read with sub-rule (1) of rule 1 of the Punjab
Goods and Services Tax (Fourth Amendment) Rules, 2024 (hereinafter referred
to as rules) issued vide Government of Punjab, Department of Excise and
Taxation, notification No. G .S.R.32/P.A.5/2017/Sec.164/Amd.(70) /2024, dated
the 21st August, 2024, published in the Punjab Government Gazette
(Extraordinary), dated the 23rd August, 2024, and all other powers enabling
him in this behalf, the Governor of Punjab, on the recommendations of the
Council, is pleased to appoint the following dates as mentioned in column (3) of
the table below, on which the provisions of rules specified in column (2) of the
said table, shall come into force, namely: ––
Table
Serial Rules Date
No.
1 2 3
1. Rules 24, 27 and 32 11th day of February, 2025
2. Rules 8, 37 and clause 1st day of April, 2025
(ii) of rule 38
AJIT BALAJI JOSHI,
Secretary (Taxation)
to Government of Punjab,
Department of Excise and Taxation.
3375/4-2025/Pb. Govt. Press, S.A.S. Nagar.
315