Amendment status not verified — confirm the current text below against the official source.
Admzmstratwn oft he Act -The Drrector ofF1shenes shall be the authonty to admtmster, supervtse and to enforce the Act " 5 Appomtment of Assessmg Office, -The Government shall appomt, by nottficatron m the Gazette, such officers of the F1shenes Department not below the rank of F1shencs Extens1on Officer/Matsya Bhavan Officer as Asscs~mg Officer for the purposes of the Act • 6 Mamtenance c! Regater~ and Records.-{)) Every dealer shall mamtam such registers and _records as may be prescnbed • (2) The regtsters and records shall be kept m the estabhshment of the dealer and shall be produced on demand by any officer or authonty under th1s Act for venficatwn. 7 Furmshzng of Return by the dealer - ( 1) Every dealer shall fumtsh to the , Asscssmg Officer of the area a return showmg the sale proceeds of the prev1ous fi!lanc1al year m the manner as may be prescnbed (2) If any dealer fa1ls to furn1sh the, return under sub-~echon ( 1 ), the Assessmg Officer shall g1ve notice requmng such dealer to fum1sh such return before such date as may be spec1fied m the not1ce 8 Asjessment of Cess - ( 1) On rece1pt of the return under sectton 7, the Asscssmg Officer shall, after makmg or causmg to be made, such enqUiry as he thmks fit and after sattsfymg h1mself t~at the partlculars fumrshed m the return arc ~ correct, by order, assess the amount of cess payable by the dealer 34/2504/201 0/DTP 218 (2) If the dealer has not furnished the return to the Assessmg Officer or the parhculars furntshcd m the return arc found mcorrcct, the Assessmg Officer shall, after makmg or causmg to be made such enqmry, as he thmks fit, by order, assess the amount of cess payable by the dealer (3) An order of assessment made under sub-section ( 1) or sub-sectton (2) shall spec1fy the amount of cess and the date w1thm whtch the cess shall be patd by the dealer. ( 4) The officer conductmg the cnqUJry under sub-sectiOn (1) or sub- scct10n (2), for the purpose of such enqutry, shall have the same powers as are vested m a ctv1l court whtle trymg a smt under the Code ofC1v1l Procedure, 1908 (Central Act 5 of 1908) m respect of the followmg matters, namely- (a) enforcmg the attendance of any person or exammmg him on oath or affirmatiOn, (b) requumg the d1scovcry and productton of documents; (c) recetvmg cvtdcnce on affidavits, and (d) JSSutng commissions for the exammatlon of witnesses (5) Any enqmry under this section shall be deemed to be JUdictal proccedmgs w1thm the meanmg of sectiOns J 93 and 228 of the Indian Penal Code (Central Act 45 of 1860) and for the purpose of sect1on 196 of the said Code 9 Prov1szonal Collectzon ofCe!JS -( 1) Eve!) dealer who IS hable to pay cess under section 3 shall pay before fifteenth day of succeedmg month, untJl asscssmg )....-. the amount payable by h1m under sectwn 8 an amount equal to one-fourth of the cess payable by htrn annually m accordance with the assessment under sectwn 8. (2) Where the amount 1s not pa1d under sub-section ( 1 ), the Assessmg Officer shalltssuc notice to the defaulter showmg the amount m arrears d1rectmg to pay the sa1d amount w1thm such penod as may be shown m the not1ce (3) The amount pa1d under sub-scctton ( 1) by the dealer for a year shall be adJUSted agamst the amount assessed under sect10n 8 for that year