Section 38(4) in The Rajasthan Minor Mineral Concession Rules, 1986
(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.
