Section 62(2) in Rajasthan Minor Mineral Concession Rules, 2017
(2)Any person who is engaged in dealing of minerals shall maintain a correct account of mineral purchased, stocked and sold by him and these records shall be produced for inspection, if required by assessing authority or a person authorized by assessing authority in this behalf:Provided that if such dealer fails to produce record of mineral purchased by him, the assessing authority may enter into any place where the mineral is stored and measure or count it and assess an amount equal to ten times of royalty in lieu of cost of mineral, rent, royalty, compensation for environmental degradation and tax chargeable on the land occupied without lawful authority, etc. which shall be recovered from the dealer.
