Section 41 in The Rajasthan Minor Mineral Concession Rules, 1986
41. Assessment of royalty incorrectly assessed.
(1)If for any reason, the whole or any part of despatches of mineral from the leased area or consumption of mineral within the leased area, escaped royalty or was assessed at a low rate in any year, the assessing authority may serve a notice upon the assessee in the Form No. 13 and may proceed to assess or reassess the correct amount of royalty.Provided that nothing in this sub-rule shall be deemed to prevent the assessing authority from making an assessment to the best of it's judgement.(2)No notice under sub-rule (1) above shall be issued in respect of despatch and consumption of mineral for any year after expiry of five years from the date of relevant assessment.Provided that this rule shall not apply for any assessment or re assessment made in consequence of or to give effect to any finding or direction contained in an order of appeal or revision or in an order of any competent court.Chapter - VI Delegation of Powers, Appeal and Revision
