Amendment status not verified — confirm the current text below against the official source.
Assessment of Cess.(1) ‘The ‘Assessing Officer.Sits received a return iat ‘section.6 shall, after making or: causing |to be made such enquiry AS he| ‘thinksfit.and after satisfying himself thatthe particulars stated in the return are’ correct,“byorder, assess.”the amount of cess payable bythe dealer.. oe ° a. | QQ) If ‘the return eynot been furnished to the’ Regs Officer under’ nesection (2) of section 6, he shail, after making or causing to be made such enquiry, as he> thinks fit, Py order, ASSESSaie amount ofcess $ payable by, the dealer. ie en et re A ee ‘ a 4 : (3) An orderof assessment’niade under sub-section ayorr sub-settion Q) sishall specify.the amount of cess,and the date within fulthe cessea oe , Paidae thedealer,” re rr 18,9 OY a oO | | (4) The Officer coriducting the enquiry nates sub-section, (1) «or ‘sub- “setion (2), shall for the purpose ofsuch enquiry, have the same powers as’are Vested in a Civil Court whiletrying a suit under the Code of Civil Procedure; ae (Central Act 5 of 1908), iin respect ofthe following matters, namely:ss Poel -@) ) enforcing the’ attendance of any person or examining him ¢on Be -oathoraffirmation; ebNe ae -. 4 4 Go ae ea , 3 me Mote O-“requiring5 the.disclostreand.production of documents! 5 Orreceiving.evidenceonaffidavits;eeaoh geoSs ee od)issuing.commissions,fortheexaminationofwitnesses. Ceres Se6)Any.enquiry under‘thissection.shail:be.deemedto ‘be judicial ; “proceedings. within:themeaning,of.sections193‘and. 228ofthe Indian‘Penal’ Code(CentralAct 45.ofaD)andfor1aOUIofssectiona)of the pa | Pa ae a) Be“Provisional:Collection aoss(1)Every dealet liable. topayOme Sunder section’3 shall,” pay.byway.ofadvance. cess On orbefore: the: 10th of © every.‘month an:amount equivalent. toone--twelfth ‘oftheamount.t payable " aanually:byhim:according to.aes latest assessmentunder:‘section he , “QFWherethe amountis:not paid.vader‘sub:‘sectionQj on or+ before| “the:duedate,the Assessing Officer may.issue‘Notice: to. the defaulter showing’ the amount:in-arrears.and directing to. paythe said amount ‘withinsuchPeriod « not af pxceedingseven.days:of thereceipt:of.the notice.”neiey AST eae ~8)Theamount paid‘under sub-section.().bythepee for ia yearaball' ‘beadjustedagainst theAmguit assessed undersection.7.for that.year. eae : |ae9.“Interest.payableon.delay’in‘paymentofCess.—If any‘dealerfailstto’ ‘payany.amount’of:‘CeSSpayable under section’ 3 within the time specifiediin‘theZ “order of assessment,suchdealer‘shall be’ liable:to.pay.interest on the amount to” -be paidat the tateoftwoper:cent for. every!month or.part of a monthcomprised| “intheperiod. from’‘thedate:onwhich:such:payment,isissduettill‘suchsLOUgis” teatpaid.«2 ooteerere a ea ate geet! oh vegea a 10"‘Penaliyjor'nnon-payment“ofCesswithinthespecified edttimeHFany . -amiount ofcess’payable by.any’dealer. undersection.3 is-not paid’within the. “date specified'iinthe.orderof. assessment. under séction-Titshall be deemed to: ‘be’ inarrears and:the Assessing Officer.may, after.making‘such|enquiry ashe “deems,fit,imposeon suchdealera penaltynotexceeding |theamountofcess:, - au *Provided thatbeforeiimposingany,‘suchpenalty,‘such ‘dealer,shallbe.given aateaséniable’opportunityofbeing’heard andifafter.suchhearingthe.Assessing -Officeriis satisfied that,the default:‘was:for’anygoodandsufficient:Feason: no “Penalty:shall:‘beimposedunderthis.‘section,weeese Bl REN ED ger ee . Me“Recovery ofamountdue‘under thisAct.Any.amountoesundétthis "Act,Gncluding:interestand.penalty) from‘thedealer:may'be recoveredjin“the. ;Samemanner:as.an. arrear of: land1revenue: ieeee atete 4 Qe:Appeal“ayAny.‘dealerdagtiévedbyaan:ant‘of.asségsment.made! ‘unde:section:‘7 OF:-by-an‘order.imposing®“penalty‘undersection:10may,within© sixty: days’of,reveipt. of order; prefer’anAppealto,theDirectorrofl: i Developmentin,‘suchmanner.asmaybe.reser tgee tad 2 roel 6):‘OnBasstoftheappealundersib.sectiona(De‘theImeenof Coir: | Development. shall,after giving.the.appellantanopportunity.ofbeing heard)in: the:matter, y dispose:of.apepeal8as.“expeditiously.as:eesSS : 7 ‘ee“RevisionTheComment‘may, éittiersuomotu‘or on‘any1 application, of the: aggrieved.person,‘callforthe:records:ofany:proceedings.takenby.the* AppellateAuthority:ander section’12and.makesuchenquiry’and pass”‘such, +Radaae‘an.weats revisionpace5 hisLectershailbe:‘made: within:thirty. days:from.the*dateof.receiptof the. order:by’the‘applicantand.no.2 order under this’ sectionshallneneewithout:givingtheBeetievedoean opportunity:of,being:heard:. ~Provided.further.that‘noorder‘by‘exercisingthe1revisignal‘eeail a by the:Government.suo‘moto, after.the:Spinyatthreeyearsfrom’ the datecHaeorder. passediin.anappeal. : hg AS es reall Power’‘fo'‘entry.—Any‘AssessingOfficer’or‘anyother r Officerspecially, caponcred.in’‘this:behalfby the.Government,‘may—n)5are foeoyh oy a eT ape Bar a wate ne “1(a)-with. such assistance:af¢any,‘as.he:thinksfit;‘enter’afanyreasonable‘ time,“any:establishmenitor.place.‘wherehe.‘considers. it‘necessary.‘to.enter:for, ‘carrying outthe:purposes.of thisAct; includingverification:ofthe..correctnessof . ‘theParticulars.futnishedby:apy.dgalerundersectionofae é (b).require:the.production:ofanywegister.andany‘other’document, ‘relating‘to the sale:ofcoconuthusk;coconut.husk:fibre,;coiror.cojtproducts; -and:ny : : 2 oh 5 15,“Return of collected:‘Ces:—)‘Everypene Officer shall furnish wowear and such other specified authority as maybe directed, every month _a return showing the amount of cess collected by him duringthe Pa Bronth, in such formarid within such. period as.may be prescribed.— period and in such form,asMay “be prescribed. oN (2) The’Chief Exceutive, Officer:‘of the Board*or the authority specified inae (1) shail furnish to ‘the Goverment every year a return showing the total amount of cess collected duringthe previous ee yeat, within| such “\e