Section 38(1) in The Rajasthan Minor Mineral Concession Rules, 1986
(1)Assessment and determination of royalty due from an assesses during an assessment year or as required shall be made by assessing authority after the returns in respect of that year have been filed by the assesses as required under terms and conditions of the lease deed or the statement of production, despatches or consumption has been submitted by the person concerned or upon checking the stock of the mineral dealer.Provided that the assessing authority may make provisional assessment for a particular period during the assessment year after the receipt of statistical returns in respect of that period.
