Section 38(2) in The Rajasthan Minor Mineral Concession Rules, 1986
(2)For the purpose of assessment of royalty as mentioned in sub-rule (1) the assessee shall submit monthly returns in Form No. 11A by 15th of the following month and annual returns in Form No. 11 within one month from the date of expiry of the assessment year.Provided that for purpose of this sub-rule, the assessing authority may fix a date on which, the place at which the assessee shall produce such records as may be required by it in respect of production, removals, consumption and stocks bills of sales, labour attendance, payments and any other account books connected with these matters.
