Section 70(4) in Chhattisgarh Minor Mineral Rules, 2015
(4)For the purpose of sub-rule (3), the Assessing Authority shall serve a 15 days notice upon the assessee requiring him to be present on such date and place specified in the notice, to produce any evidence on which the assessee relies upon in support of the correctness of the returns, statement and records furnished by him and to produce or cause to be produced such accounts pertaining to the assessment year as the Assessing Authority may require.
