Section 10(3) in Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005
(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.
