Section 48(2) in Rajasthan Minor Mineral Concession Rules, 2017
(2)No such assessment order under this rule shall be made in respect of dispatch and consumption of mineral for any year after expiry of seven years from the date of relevant assessment year:Provided that this rule shall not apply for any assessment or reassessment made in consequence of or to give effect to any finding or direction contained in an order of appeal or revision or in an order of any competent court.
