Section 10 in Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005
10. Submission of return and revised return.
(1)Every holder of mineral bearing land or quarry holder carrying mining operations shall furnish an annual return for each financial year in Form 'E' to the notified authority so as to reach him by the 25th day of April. Where a person has more than one mineral bearing land holding within the territorial jurisdiction of the notified authority, separate returns shall be furnished for each such holdingProvided that if the return filed in Form 'E' is not accompanied by the documents provided therein and showing full payment of tax for the relevant year, it shall be deemed that no return is filed under this rule.(2)In case any inaccuracy in the return furnished to the notified authority comes to the notice of the holder of mineral bearing land, he may submit a revised return so as to reach the notified authority within a period of one calendar month from the last date fixed for furnishing of return under sub-rule (1) along with a challan receipt by way of proof of payment of any differential tax to be paid as a result of a revision in the return.(3)On the failure of the holder of the mineral bearing land or the quarry holder to file return under sub-rule (1) by the due date or, as the case may be, the return is found to be incorrect or incomplete, the notified authority after giving him a reasonable opportunity of being heard, shall assess the tax due to the best of his judgement on the basis of available materials and pass an order in Form 'F' and issue a notice of demand in Form 'G' in pursuance of that order.
