Section 52(a) in The Limestone And Dolomite Mines Labour Welfare Fund Rules, 1973
(a)the Commissioner has reason to believe that by reason of the concealment, by the owner of a mine [or purchasing agent or stockist] [ Inserted by the Limestone and Dolomite Mines Labour Welfare Fund (Amendment) Rules, 1983 (w.e.f. 13.8.1983).] or by the occupier of any factory, of any particulars of any limestone or dolomite on which duty of excise is payable under section 4 of the Act, has escaped the levy of duty of excise; or
