Section 18(9)(a) in The Rajasthan Minor Mineral Concession Rules, 1986
(a)The lessee shall keep correct and regular accounts of all minerals excavated from the mines, the quantity lying in stock at the mines and the quantity dispatched and utilised there from as also the number of persons employed in Form No. 11 B. It shall contain particulars regarding the quantity of mineral sold/utilized, its value and name of persons or firms to whom sold. The accounts shall be produced before the assessing authority on such date as may be fixed by in this behalf for the purpose of assessment. The lessee shall maintain up to date plans of the mines and shall also allow any officer of the Department as may be authorized by the Director in this behalf to examine such accounts and plans at any time and shall furnish him other information as he may require;