Section 38 in The Rajasthan Minor Mineral Concession Rules, 1986
38. Assessment of royalty.
(1)Assessment and determination of royalty due from an assesses during an assessment year or as required shall be made by assessing authority after the returns in respect of that year have been filed by the assesses as required under terms and conditions of the lease deed or the statement of production, despatches or consumption has been submitted by the person concerned or upon checking the stock of the mineral dealer.Provided that the assessing authority may make provisional assessment for a particular period during the assessment year after the receipt of statistical returns in respect of that period.(1A)[ Notwithstanding anything contained in sub-rule (1) an assessment of royalty covered under the "Scheme of Self Assessment" approved from time to time by the Government shall be deemed completed without being called for the records of the assessee and without being passed of a formal assessment order by the assessing authority on the basis of the returns filed, statements submitted and amount of royalty or other sum(s) deposited.] [Inserted by Rajasthan Gazette Extraordinary dated 12/08/1994](2)For the purpose of assessment of royalty as mentioned in sub-rule (1) the assessee shall submit monthly returns in Form No. 11A by 15th of the following month and annual returns in Form No. 11 within one month from the date of expiry of the assessment year.Provided that for purpose of this sub-rule, the assessing authority may fix a date on which, the place at which the assessee shall produce such records as may be required by it in respect of production, removals, consumption and stocks bills of sales, labour attendance, payments and any other account books connected with these matters.(3)If the assessee fails to submit returns as required under sub-rule (2) or the returns filed appear to be incorrect, the assessing authority may hold such inquiry as it may deem fit and assess royalty for the assessment year to the best of its judgment.Provided that the assessing authority shall give reasonable opportunity of being heard to an assessee before taking any action under this sub-rule.(4)For the purpose of sub-rule (3) the assessing authority may serve a 15 days notice upon the assessee requiring him to appear in person or by an agent duly authorised in writing on a date and at place specified in the notice and to produce or cause to be produced any evidence on which the assessee relies in support of the correctness of the returns or statements and records furnished by him or produce or cause to be produced such accounts or documents pertaining to the assessment year and the last five years proceeding the assessment year as the assessing authority may require.(5)On the day specified in the notice given in sub-rule (4) or on any other day thereafter which the assessing authority may fix, the assessing authority, after hearing and considering the evidence as may be produced by the assessee in this behalf and such other evidence and documents as the assessing authority may require, shall make an order in writing of assessment of royalty payable by the assessee.(6)[***] [Deleted by Rajasthan Gazette Extraordinary dated 12/08/1994]
