Section 9(2) in Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005
(2)If the notified authority is not satisfied with the returns furnished in respect of a financial year, he shall serve a notice in Form 'C' to the holder of the mineral bearing land and fix the date for production of such accounts, documents and other materials, and after taking into consideration the objections raised by the said holder, the annual value of mineral bearing land, the rate of tax fixed under Section 3, the quantity and grade of mineral produced, the sale price of such mineral, the annual return furnished in the manner hereinafter provided and any other materials required for the purpose of ascertaining the annual value of mineral bearing land, shall assess the tax and demand the tax due, if any, in Form 'D' by the end of May, of the year.
