(1)Assessment and determination of royalty due from an assessee during an assessment year or as required shall be made by the assessing authority after the returns in respect of that year have been filed by the assessee as required under the terms and conditions of the lease deed or the statement of production, despatches or consumption has been submitted by the lease/[Trade quarry] [Substituted by Notification No. F-19-10-99-XII-2, dated 30-5-2001.] holder :Provided that the assessing authority may make a provisional assessment for a particular period during the assessment year after the receipt of returns in respect of that period.(2)For the purpose of assessment of royalty as mentioned in sub-rule (1) the assessee shall submit monthly returns in Form X by the 10th of the following month and annual return in the Form XII within one month from the expiry of the assessment year.(3)If the assessee fails to submit returns as required under sub-rule (2) or the returns filed appear to be incorrect, the assessing authority may hold such inquiry as it may deem fit and assess royalty of the assessment year :Provided that the assessing authority shall give reasonable opportunity of being heard to an assessee before taking any action under this sub-rule.(4)For the purpose of sub-rule (3) the assessing authority may serve a 15 days' notice upon the assessee requiring in writing on a date and at place specified in the notice and to produce any evidence on which the assessee relies in support of the correctness of the returns, statement and records furnished by him and produce or cause to be produced such accounts pertaining to the assessment year as the assessment authority may require.(5)On the day specified in the notice given in sub-rule (4) or on any other day thereafter which the assessing authority may fix, the assessing authority after hearing and considering the evidence as may be produced by the assessee in this behalf, shall make an order in writing of assessment of royalty payable by the assessee.(6)Notwithstanding anything contained in these rules or in the agreement of quarry lease/[Trade quarry] [Substituted by Notification No. F-19-10-99-XII-2, dated 30-5-2001.] if the assessee contravence any of the provisions of sub-rules (2), (4) and (5) or if he has not adopted any method of regular accounting on the basis of which assessment can be made properly, the assessing authority shall assess the royalty to the best of its judgement and may impose for each of the contravention, penalty up to 20% of annual dead rent.(7)If an assessee fails to submit monthly returns in Form X under sub-rule (2) for any month within the prescribed time limit and if the assessing authority has reason to believe that the assessee has evaded or avoided payment of royalty, the assessing authority may after giving to assessee a reasonable opportunity of being heard and after making such inquiry as it may consider necessary; assess the royalty for the period to the best of its judgement. The amount so assessed shall be payable forthwith by the assessee.
