Section 49(1) in Rajasthan Minor Mineral Concession Rules, 2017
(1)Where an assessment has been made to the best of judgment by the assessing authority and the assessee makes an application to the assessing authority within thirty days from the date of service of notice of demand in consequence of assessment for the re-opening of the assessment on the ground, -(i)that the assessee did not receive the summon or notice issued to him for the purpose of assessment; and(ii)that the assessee was prevented by sufficient cause for complying with any summon or notice.
