(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.
