Section 48(1) in Rajasthan Minor Mineral Concession Rules, 2017
(1)Where the assessing authority has reason to believe that assessee has avoided or evaded royalty or if for any reason, the whole or any part of dispatches 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 after giving the assessee a reasonable opportunity of being heard, if any, may assess royalty to the best of his judgment at any time and for any period.
