Section 103 in Jammu and Kashmir Minor Mineral Concession, Storage, Transportation of Minerals and Prevention of Illegal Mining Rules, 2016
103. Powers of entry, inspection of records and seizure of books of accounts of a Concessionary.
(1)An assessing authority or any other officer authorized by Director in this behalf may for the purpose of these rules, require any concessionary to produce before him the accounts, registers and other documents and to furnish any other information relating to mining operations or business.(2)All accounts, registers and other documents pertaining to the business of a concessionary, the minerals in his possession or in the possession of his agent or broker for the time being on his behalf and their office, godown, factory, vehicle or any other place where the business is done or accounts are kept shall be open for inspection and examination of any such authority or person at all reasonable time.(3)If any such authority or person has reason to suspect that any concessionary is attempting to evade payment of royalty or other dues payable under these rules, he may, for the reasons to be recorded in writing, seize such accounts, registers or other documents of the concessionary as he may consider necessary and shall give its receipt. The accounts, registers and documents so seized shall be retained by such officer only for their examination or for any inquiry or proceedings under these rules or for prosecution :Provided that the accounts, registers and documents so seized shall not be retained by such officer beyond a period of three months from the date of seizure without the written order of the Director for reasons to be recorded in writing :Provided further that before returning the accounts, registers and documents such officer may require that the concessionary shall give a written undertaking that the accounts, registers and documents, shall be presented whenever required by any competent authority for proceedings under these rules.(4)For the purpose of sub-rule (2) and (3) any such authority or person shall have powers to enter and search at all reasonable times any office, godown, factory or vehicle or any other place of business or any building or place where such authority or person has reason to believe that the concessionary keeps or for the time being is keeping any minerals, accounts, registers or other documents pertaining to his business or mining operations and also to search the body of any other person found in such office, godown, factory, vehicle, building or place about whom any such authority or person has reason to suspect that he may have in his personal possession any such books of accounts, registers or documents.(5)Such authority or person may, when it is not practicable to seize any books or accounts, registers, documents or mineral, serve upon the concessionary or the person who is in immediate possession or control thereof, an order that he shall not remove, part with or otherwise deal with them except with the previous permission of such authority or person who may take such steps in accordance with rules, as may be necessary for ensuring compliance of this sub-rule.(6)The power conferred by sub-rules (4) and (5) shall include the power to break open any box or receptacle in which any accounts, registers or documents of concessionary may be contained or to break open the door of any premises where any such mineral, accounts, registers or documents may be kept or to place marks of identification on his books of accounts, registers or documents or to make or cause to be made extracts or copies thereof :Provided that the power to break open, the door shall be exercised only after the concessionary or any other person in occupation of the premises is present therein and fails or refuses to open the door on being called upon to do so.(7)Any such authority or person shall have power to seize any mineral, the removal or sale of which is liable to payment of royalty or cost and which are found in possession of a concessionary or in the possession of his agent or broker or of any other person for the time being on his behalf or in any office godown, factory, vehicle or any other place of business or building of the concessionary or of the agent, the broker or of any other person holding the said mineral on his behalf but not accounted for by the concessionary in his accounts, registers and other documents maintained in the course of his business or any mining operations :Provided that list of minerals/documents seized under this sub-rule shall be prepared by such authority or person and signed by two respectable witnesses.(8)An officer/authority as mentioned at sub-rule (1) above may after giving the concessionary an opportunity of being heard and holding such further inquiry, as he may consider fit, realize from him, for the possession or mineral not accounted for, the cost of mineral as ten times of royalty.(9)Such Officer or authority may release the mineral or documents seized under these rules on payment of cost of mineral or on furnishing such security for payment thereof as he may consider necessary.(10)Any such authority or person may require any person :-(i)who transports or holds in custody for delivery to or on behalf of any concessionary, any mineral to give any information likely to be in the possession in respect of such mineral or to permit inspection thereof as the case may be ; and(ii)who maintains or has in his possession any accounts, books or documents relating to the business/mining operations, to produce such accounts, books or documents for inspection.(11)The provisions of Code of Criminal procedure relating to searches shall apply, so far as may be, to the searches made under these rules.
