Section 52(6) in Chhattisgarh Minor Mineral Rules, 1996
(6)Notwithstanding anything contained in these rules or in the agreement of quarry lease/permit if the assessee contravencc any of the provisions of subrules (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.
