Section 61 in Rajasthan Minor Mineral Concession Rules, 2017
61. Powers of entry, inspection of records and seizure of books of accounts of a dealer or assessee.
(1)An assessing authority or investigating officer not below the rank of Assistant Mining Engineer or Revenue Intelligence Officer of the State Directorate of Revenue Intelligence or any other officer or official authorized by the Government or Director in this behalf may for the purpose of these rules, require any dealer or assessee to produce before him the accounts, registers and other documents and to furnish any other information relating to mining operations or business.(2)All accounts, registers and other documents pertaining to the business of a dealer or assessee, the minerals in his possession or in the possession of his agent or broker for the time being on his behalf and their office, godown, factory, vehicle or any other place where the business is done or accounts are kept shall be open for inspection and examination by any such authority at all reasonable time.(3)Where any such authority has reason to suspect that any dealer or assessee is attempting to evade payment of royalty or other dues under these rules, he may, for the reasons to be recorded in writing, seize such accounts, registers or other documents of the dealer or assessee as he may consider necessary and shall give receipt to the dealer, assessee or any other person from whose custody such accounts, registers and documents are seized. The accounts, registers and documents so seized shall be retained by such officer only for their examination, for any inquiry or proceedings under these rules or for prosecution:Provided that the accounts, registers and documents so seized shall not be retained by such officer beyond a period of three months from the date of seizure without the written order of the Director for reasons to be recorded in writing.Provided further that before returning the accounts, registers and documents, such officer may require that the dealer or assessee shall give a written undertaking that the accounts, registers and documents, shall be presented whenever required by authorities mentioned in sub-rule (1) for proceedings under these rules and that such undertaking shall be supported by a security deposit of rupees ten thousand in form of National Saving Certificate or Fixed Deposit Receipt duly pledged in favour of the authority concerned.(4)For the purpose of sub-rule (2) and (3), any such authority shall have powers to enter and search at all reasonable times any offices, godown, factory or vehicle or any other place of business or any building or place where any such authority, has reason to believe that the dealer or assessee keeps or for the time being keeping any mineral's accounts, registers or other documents pertaining to his business or mining operations and also to search the body of any other person found in such office, godown, factory, vehicle, building or place about whom any such authority has reason to suspect that he may have in his personal possession any such minerals, books of accounts, registers or documents.(5)Such authority may, when it is not practicable to seize any books or accounts, registers, documents or mineral, serve upon the dealer or assessee or the person who is in immediate possession or control thereof, an order that he shall not remove, part with or otherwise deal with them except with the previous permission of such authority.(6)The power conferred by sub-rule (4) and (5) shall include the power to break or open any box or receptacle in which any mineral, accounts, registers or documents of dealer or assessee may be contained or to break or open the door of any premises where any such mineral, accounts registers or documents may be kept or to place marks of identification on his books of accounts, registers or documents to make or cause to be made extracts or copies thereof:Provided that the power to break or open the door shall be exercised only after the dealer or assessee or any other person in occupation of the premises, if he is present therein, fails or refuses to open the door on being called upon to do so.(7)Any such authority shall have power to seize any mineral, the removal or sale of which is liable to payment of royalty or cost and which are found in possession of a dealer or assessee or in the possession of his agent or broker or of any other person for the time being on his behalf or in any office, godown, factory, vehicle or any other place of business or building of the dealer or assessee or of the agent, the broker or of any other person holding the said mineral on his behalf but not accounted for by the dealer or assessee in his accounts, registers and other documents maintained in the course of his business or any mining operations:Provided that list of minerals or documents seized under this sub-rule shall be prepared by such authority and signed by two respectable witnesses.(8)Such authority may after giving an opportunity of being heard and holding such further inquiry as he may consider fit, realize from the dealer or assessee, for the possession of mineral not accounted for, 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..(9)Such authority may release the mineral or documents seized under these rules on payment of 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. or on furnishing such security deposit in the form of Bank Guarantee for a minimum period of six months equivalent to above mentioned amount for payment thereof as he may consider necessary.(10)Any such authority may require any person, -(i)who transports or holds in custody for delivery to or on behalf of any dealer or assessee, any mineral, to give any information likely to be in his possession in respect of such mineral or to permit inspection thereof as the case may be; and(ii)who maintains or has in his possession any accounts, books or documents relating to the business or mining operations, to produce such accounts, books or documents for inspection.(11)The provisions of the Code of Criminal Procedure, 1973 relating to searches shall apply, so far as may be, to the searches made under these rules.
