Section 47 in Rajasthan Minor Mineral Concession Rules, 2017
47. Assessment on failure to deposit royalty or submit returns.
(1)Where an assessee has failed to deposit royalty in accordance with the provisions of these rules or has failed to submit online monthly and annual returns, the assessing authority shall after making such enquiry as it may consider necessary and after providing reasonable opportunity of being heard, assess royalty for that period to the best of his judgment.(2)After adjustment of dead rent or royalty amount deposited in advance from the royalty so assessed under sub-rule (1), the remaining amount shall be payable by the assessee within fifteen days from the date of service of the notice of demand.(3)No order under this rule shall be passed after the expiry of three year from the end of the period of assessment and the assessment after this period shall be treated as time barred and deemed to have been assessed.
