Amendment status not verified — confirm the current text below against the official source.
(1) The amount of cess due from a trader shall be assessed by the Collector. Assessment. (2) If the Collector is satisfied that the returns furnished by a trader are correct and complete, he shall assess the amount of cess due from the trader 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, and he thinks it necessary to require the presence of trader or the production of further evidence, he shall serve on such trader, in the prescribed manner, a notice requiring him on a date and a place specified therein, either to attend and produce or cause to be produced all evidences on which such trader relies in support of his returns, or to produce such evidence as is specified in the notice. On the date specified in the notice, or as soon as may be thereafter, the Collector shall, after considering all the evidences which may be produced, assess the amount of cess due from the trader. (4) If a trader fails to comply with the teems of any notice issued under sub-section (3), the Collector shall assess, 10 the best of his judgement, the amount of cess due from him.