Amendment status not verified — confirm the current text below against the official source.
(1) On receiving any return made under Section 10, the Collector shall assess the amount of the duty payable under Section 3 in respect of the period to which the return relates, and if the amount has not already been paid shall cause a notice to be served upon the [occupier] of the mill requiring him to make payment of the amount assessed with thirty days of the service of the notice. (2) If the [occupier] of any mill fails to furnish in due time the return referred to in sub-section (1) of Section 10 or furnishes a return which the Collector has reason to believe is incorrect or defective the Collector shall assess the amount if any, payable by him in such manner, as may be prescribed, and the provisions of sub-section (1) shall thereupon apply as if such assessment had been made on the basis of a return furnished by the [occupier]: Provided that, in the case of a return which he has reason to believe is incorrect or defective, the Collector shall not assess the duty at an amount higher than that at which it is assessable on the basis of the return without giving to the [occupier] a reasonable opportunity of proving the correctness and completeness of the return. (3) A notice under sub-section (1) may be served on the [occupier] of a mill either by post or by delivering it or tendering it to the [occupier] or his agent at the mill. Substituted by Act 47 of 1956, Section 4, for "owner". Substituted by the Act 47 of 1956, Section 4, for "owner" Substituted by the Act 47 of 1956, Section 4, for "owner". Substituted by the Act 47 of 1956, Section 4, for "owner". Substituted by the Act 47 of 1956, Section 4, for "owner". Substituted by the Act 47 of 1956, Section 4, for "owner".