Section 39 in The Rajasthan Minor Mineral Concession Rules, 1986
39. [Assessment on the basis of best judgement in case of failure to submit monthly and annual returns or in case of likely evasion of royalty. [Substituted by Rajasthan Gazette Extraordinary dated 12/08/1994]
- If the assesses fails to submit the returns within the period prescribed in sub rule (2) of rule 38 or the returns submitted are incorrect or the assessing authority has reasons to believe that the assesses had evaded or avoided any royalty, the assessing authority may after giving to assesses a reasonable opportunity of being heard and after making such inquiry, as it considers necessary, assess the royalty for the period to the best of its judgement. The amount so assessed shall be payable by assesses forthwith and in case of default in payment, the amount so assessed shall be recoverable as an arrear of land revenue.Provided that no such royalty assessment shall be made on best judgement basis without obtaining prior approval of the next higher authority.]
