Section 41(1) in The Rajasthan Minor Mineral Concession Rules, 1986
(1)If for any reason, the whole or any part of despatches of mineral from the leased area or consumption of mineral within the leased area, escaped royalty or was assessed at a low rate in any year, the assessing authority may serve a notice upon the assessee in the Form No. 13 and may proceed to assess or reassess the correct amount of royalty.Provided that nothing in this sub-rule shall be deemed to prevent the assessing authority from making an assessment to the best of it's judgement.
