Section 42: Restrictions on the grant of prospecting licence and mining lease
Mineral Concession Rules,1960State Rules of Chhattisgarh · 1957
(1) No prospecting licence or mining lease shall be granted to any person unless he has filed an affidavit stating that he has–
(i) filed up-to-date income tax returns;
(ii) paid the income tax assessed on him, and
(iii) paid the income tax on the basis of self-assessment as provided in the Income Tax Act, 1961 (43 of 1961).
(2) Except with the previous approval of the Central Government, no prospecting licence or mining lease shall be granted in respect of any mineral specified in the First Schedule to the Act.