(1)The Mining Officer shall, within the time and in the manner prescribed, scrutinize every return and payment for the purpose of ascertaining that -(a)all calculations contained therein are arithmetically accurate;(b)the amount of royalty, Seigniorage Fee, extraction of minerals, royalty payable and interest payable, if any, have been computed correctly or properly.(c)Evidence as prescribed has been furnished with regard to payment of royalty and interest payable, if any;(2)If upon scrutiny under sub-Section (1), the Mining Officer discovers any errors, he will serve a notice in the prescribed form on the concerned Settlee/licensee directing him to pay the due royalty or interest within 7 days.(3)The prescribed authority is satisfied that reasonable ground exists to believe that any Settlee/licensee has furnished a wrong return with an intention to evade the royalty, the prescribed authority shall after giving him a reasonable opportunity of being heard, assess to the best of its judgment, the amount of royalty due, if any, from the Settlee/licensee.(4)In case the Settlee/licensee or the Retail licensee fails to obey the orders passed by the Mining Officer, he shall be prosecuted under Rule 80.
