Section 33(5) in Bihar Minor Mineral Concession Rules, 1972
(5)[ If the accounts, returns and other evidence produced by the lessee; permit-holder or any other person who has removed minerals, are in the opinion of any of the officers authorised under Rule 33 (1) incorrect, incomplete or unreliable either wholly, or partly, the officer concerned, shall report to the Competent Officer who shall proceed to assess to the best of his judgement, the amount of royalty due from the assessee:Provided that if the Competent Officer himself has formed the opinion he shall proceed forthwith to assess to the best of his judgement, the amount of royalty due from the assessee:Provided further that the purchaser of minor mineral who intends to obtains royalty/cess clearance certificate from the Competent Officer shall retain the challan in Form 'F' issued to the carrier. The Competent Officer on production of Challan in Form 'F' shall issue royalty/cess clearance certificate of the quantity shown as despatched in challan.] [Inserted by S.O. 305 dated 26.2.1985]
