ORDER

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. 864/94. Admittedly, the petitioner is a lessee winnover in respect of the miner mineral viz. Sand Stone at Banthali, District Tonk. Since he had not submitted proper returns as per the Rajasthan Mineral Concession Rules, 1986 (for short, the Rules), the Assessing Authority made best judgment assessment under Rule 38 (3) of the Rules. When it was challenged, the High Court upheld the same. It has been found that the assessment and determination of the royalty due from an assessee 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 conditions of the lease. The petitioner was asked to produce the evidence; on his failure to do so, a random check was conducted by the Assessing Authority on December 24, 1985 and it was found that one of the trucks going to Kota contained approximately 12 metric tonnes of minerals. On the basis of the said weighment and in the absence of any slips of the actual weighment carried in the vehicle, the Assessing