Section 25 in Mineral Area Development Authority Market Fee Rules, 2010
25. Assessment.
(a)The Revenue Officer may make assessment of market fee on the basis of returns filled by the assessee and pass assessment order:Provided that, if any assessee fails to file the return in the time prescribed under the Rules, the Revenue Officer of the Authority may make the assessment on the basis of the survey or the any other records available.Provided also that, in case or return being found incorrect or in case of suppression of any fact by an assessee, the Revenue Officer may make assessment on the basis of the survey or any other records available:(b)Revenue Officer shall have power of re-assessment in case of the matter covered under second proviso of the sub-rule (a).(c)Revenue Officer may issue notice of hearing in case of the matter covered under the second proviso of sub-rule (a) and sub-rule (b).
