Section 2(1)(iii) in Jammu and Kashmir Minor Mineral Concession, Storage, Transportation of Minerals and Prevention of Illegal Mining Rules, 2016
(iii)"Assessee" means a person holding Mining lease, Quarry licence, a Short Term Permit or a Disposal Permit and includes any other person who has excavated or removed or used, or is excavating or removing or processing or using, minor mineral/minerals ;