Section 70(6) in Chhattisgarh Minor Mineral Rules, 2015
(6)Notwithstanding anything contained in these rules or in the agreement of Quarry Lease, if the assessee contravenes any of the provisions of sub-rule (2), (4) and (5) or has not adopted any method of regular accounting on the basis of which assessment can be made properly, then the Assessing Authority shall assess the royalty to the best of its judgment and may impose for each of the contravention, a penalty of 50% of annual Dead Rent as mentioned in column (5) of Schedule IV.
