AMARJYOTI GRANITES LTD Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) -These two writ petitions are being decided by this common judgment and the facts of CW No.4762/2000 -Amarjyoti Granites (I) Ltd. vs. The State of Rajasthan & Ors. are taken illustratively.

(2.) THE Assessing Authority i.e. the Assistant Mining Engineer, passed reassessment order under Rule 41 of the Rajasthan Minor Mineral Concession Rules, 1986 (for short, hereinafter referred to as 'MMCR, 1986') after serving a show cause notice on the petitioner vide Annex.5 dated 27.10.1999 for the past four years (1994 -95 to 1997 -98) on account of difference found in the weighment slips produced for assessment by the assessee, who is the mining lease holder and the payment and assessment of royalty by the petitioner was found to be incorrect and, therefore, the previous assessment was reopened and re -assessment orders were required to be passed.

(3.) UPON such huge difference found in 8 cases of various trucks passing through various check posts and upon weighment of goods at different weigh -bridges by the departmental authorities, it was found, prima facie, that the assessment was always under -weighing the mineral namely, the granite excavated by the petitioner from his mining lease area and on weight taken at different weight - bridge, the difference was found in each cases to be in the range of 4 to 10 tons each truck carrying the excavated mineral. Therefore, the Assessing Authority called upon the petitioner to show cause as to why the reassessment be not done on the basis of weight of total excavated material disclosed by him taking the highest of the correct assessment of the weight at the weigh - bridge by the departmental authorities at 24.270 tons for each truck.