Section 70(3) in Chhattisgarh Minor Mineral Rules, 2015
(3)If the assessee fails to submit returns as required under sub-rule (2) or the returns filed appear to be incorrect, the Assessing Authority may hold such inquiry as it may deem fit and assess royalty of the assessment year :Provided that the Assessing Authority shall give reasonable opportunity of being heard to an assessee before taking any action under this sub-rule.
