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State of Rajasthan - Section

Section 62 in Rajasthan Minor Mineral Concession Rules, 2017

62. Power to summon.

(1)The assessing authority for the observance of these rules and for reasons to be recorded may summon any person using and/or dealing in the mineral in the State and may demand necessary information and sources from where the mineral has been procured and the assessing authority may also depute any officer or official by a general or special order in writing to collect such information and thereafter assess the royalty or 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. recoverable as the case may be.
(2)Any person who is engaged in dealing of minerals shall maintain a correct account of mineral purchased, stocked and sold by him and these records shall be produced for inspection, if required by assessing authority or a person authorized by assessing authority in this behalf:Provided that if such dealer fails to produce record of mineral purchased by him, the assessing authority may enter into any place where the mineral is stored and measure or count it and assess 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. which shall be recovered from the dealer.