(1) The Assessing Authority shall be competent to pass an Assessment Order in prescribed form, determining the amount of Government dues that are required to be recovered from any Crusher Unit:
Provided that no such order shall be passed without affording an opportunity of hearing to the Crusher Owner.
Power to seize.
Recovery.
PUNJAB GOVT. GAZ.(EXTRA), APRIL 24, 2025 (VYSK 4, 1947 SAKA) 28
(2) The assessed Government dues shall be recoverable as arrears of land revenue, from the Crusher Owner in the manner provided under the Punjab Land Revenue Act, 1887 (Punjab Act 17 of 1887).
(3) Any Crusher Owner or Stockist and Retailer, who is in possession, or had been in possession, of a stock sourced through illegal purchase, proven by way of discrepancy in Returns or otherwise, shall be liable to pay a penalty equivalent to twice the amount of royalty as per the provisions of the Punjab Minor Mineral Rules, 2013, as amended from time to time, on such a stock, or such amount as may be prescribed.
(4) The assessed Government dues shall always remain attached to the Crusher Unit and shall be inherited by the Crusher Owners irrespective of the mode of acquisition of the Crusher Unit.