Section 38(3) in The Rajasthan Minor Mineral Concession Rules, 1986
(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 for the assessment year to the best of its judgment.Provided that the assessing authority shall give reasonable opportunity of being heard to an assessee before taking any action under this sub-rule.
