Amendment status not verified — confirm the current text below against the official source.
(1) The amount of cess due from a generating company shall be assessed by the Collector in the manner as may be prescribed. (2) If the Collector is satisfied that the returns furnished by a generating company are correct and complete, he shall assess the amount of cess due from the generating company on the basis of such returns. (3) If the Collector is not satisfied that the returns furnished in respect of any period are correct and complete, he shall serve on such generating company a notice requiring it to produce or caused to be produced all evidences on which such generating company relies in support of his returns. The Collector shall after considering all the evidences which may be produced, assess the amount of cess due from the generating company. (4) If a generating company fails to respond to the notice within the time limit as stated in the notice issued under sub-section (3), the Collector shall assess, to the best of his judgment, the amount of cess due from it. CHAPTER VI RECOVERY