Section 78 in Jammu and Kashmir Minor Mineral Concession, Storage, Transportation of Minerals and Prevention of Illegal Mining Rules, 2016
78. Assessment on the basis of best judgment in case of failure to submit monthly and annual returns or in case of likely evasion of royalty.
- If the assessee fails to furnish the details under these rules within the period prescribed and the assessing authority has reasons to believe that the assessee has evaded or avoided any royalty, the assessing authority may after giving assessee a reasonable opportunity of being heard not beyond thirty days notice and after making such inquiry, as considered necessary, assess the royalty for the period to the best of its judgment. The amount so assessed shall be payable by the assessee forthwith and in case of default in payment, the amount so assessed shall be recovered as arrears of land revenue under the Jammu and Kashmir Land Revenue Act and rules made thereunder :Provided, that no such royalty assessment shall be made on best judgment basis without obtaining prior approval of the next higher authority.
