Section 39(b) in The Iron Ore Mines Labour Welfare Cess Rules, 1963
(b)notwithstanding any such concealment of particulars as is mentioned in Clause (a) on the part of the owner, the Commissioner has, in consequence of information in his possession, reason to believe that any production of iron ore from a mine has escaped levy of duty of excise, the Commissioner may, in cases falling under Clause (a) at any time within four years and in cases falling under Clause (b) at any time within two years of the end of the month the return in respect of which should have included such production of iron ore which has escaped assessment, assess the duty of excise payable thereon and all the provisions of these rules shall apply to the duty of excise so assessed as if assessment were included in the final assessment order as provided under rule 38:
