In the Rules, assessment has to be made as per Rule 38 readwith Rule 18 1 b and Schedule I. The assessment of more than 100 cannot be assessed by the authority.
The petitioner was asked to produce the evidence on his failure to do so, a random check was companyducted by the Assessing Authority on December 24, 1985 and it was found that one of the trucks going to Kota companytained approximately 12 metric tonnes of minerals.
This special leave petition arises from the judgment and order of the High Court of Rajasthan, Jaipur Bench made on February 29, 1996 in C.A. No .
It has been found that the assessment and determination of the royalty due from an asessee during the assessment made by the Assessing Authority after the return in respect of that year was filed by the petitioner as required under terms and companyditions of the lease.
864/94.
