Section 48 in Rajasthan Minor Mineral Concession Rules, 2017
48. Assessment of royalty incorrectly assessed.
(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.(2)No such assessment order under this rule shall be made in respect of dispatch and consumption of mineral for any year after expiry of seven years from the date of relevant assessment year:Provided that this rule shall not apply for any assessment or reassessment made in consequence of or to give effect to any finding or direction contained in an order of appeal or revision or in an order of any competent court.
