Section 46 in Rajasthan Minor Mineral Concession Rules, 2017
46. Self Assessment of royalty.
(1)Every lessee who has filed monthly and annual return within the prescribed time and not involved in illegal mining or transportation of mineral and there is no dispute regarding rate or amount of royalty or dead rent of the area concerned, shall, subject to provisions of sub-rule (2), be deemed to have been assessed for that year on the basis of annual return.(2)Every year, minimum ten percent returns shall be thoroughly scrutinized and assessed manually. Such returns shall be selected through online system on randomly basis.(3)The online acknowledgement receipt of annual return in Form -17 shall be treated as prima-facie evidence of self assessment and no separate order shall be required to be passed except where, -(i)the return came under scrutiny; and(ii)the assessing authority has sufficient reasons to believe that the online returns are incorrect.
