Section 23(3) in The Rajasthan Mining Settlement Act, 1956
(3)The assessment shall be based-(i)in the case of owners of mines, on the annual output from their mines:(ii)in the case of the receivers of any royalty, rent or fines, on the local cess payable by such persons: and(iii)in the case of holdings mentioned in clause (c) of subsection (1) on the annual value of such holding.
