Section 70(7) in Chhattisgarh Minor Mineral Rules, 2015
(7)If an assessee fails to submit monthly returns, under Form-XIV under sub-rule (2), for any month within the prescribed time limit and if the Assessing Authority has reasons to believe that the assessee has evaded or avoided payment of royalty, the Assessing Authority shall, after giving to assessee a reasonable opportunity of being heard and after making such inquiry as it may consider necessary, assess the royalty for the period to the best of its judgment which shall be payable forthwith by the assessee.
