Amendment status not verified — confirm the current text below against the official source.
(1) On and after the commencement of this Act, every generating company or UPCL (for commercial and industrial consumers) that are liable to pay cess as per Section 3 and 4 under this Act, shall make self assessment of cess in such manner and shall file a return for the period, for which cess is to be paid, in such form, as may be specified by the State Government by notification. (2) Every generating company or UPCL (for commercial and industrial consumers), as the case may be, liable to pay cess under this Act, shall pay to the collector, the full amount of cess, as assessed by him according to the provision of this Act. (3) If any generating company or UPCL (for commercial and industrial consumers), as the case may be, who has made self assessment under Sub Section (1), later on discovers any bona fide error or omission in the self assessment, he may rectify such error or omission is such rectification results in a higher amount of cess due than the original cess, he shall make payment to the additional amount of cess with in a period of 30 days from the date of rectification. In case the cess paid is more than the cess due, the excess payment of cess shall be refundable on filing an application to the Collector by the generating company or UPCL (for commercial and industrial consumers), as the case may be. (4) With a view to ascertain the correctness of returns the collector may check the returns, documents or information submitted by the generating company or UPCL (for commercial and industrial consumers), as the case may be, liable to pay cess under this Act. (5) (a) Where, after filing a return under sub-section (1) of section 10, it is found that even after adjustment of any cess paid on the basis of such returns, an additional cess is still due, an intimation in this regard shall be sent to the generating company or UPCL (for commercial and industrial consumers), as the case may be, by the collector, specifying therein, the amount of cess so payable and such intimation shall be deemed to be a demand notice. (b) Notwithstanding anything contain in clause (a) of sub-section 5, the collector on his own motion or on the basis of information received by him, may, make an assessment to the best of his judgment, of the cess, payable by the generating company or UPCL (for commercial and industrial consumers), as the case may be, where – (i) generating company or UPCL (for commercial and industrial consumers), as the case may be, fails to file a return under sub-section (1) of section 10; or (ii) there is definite region to believe that a return filed under sub-section (1) of section 10 by the generating company or UPCL (for commercial and industrial consumers), as the case may be, is not correct or complete. (c) if, after making assessment under clause (b) subsection 5, the collector comes to the conclusion that a cess become due from the generating company or UPCL (for commercial and industrial consumers), as the case may be, it shall sent an intimation to the generating company or UPCL (for commercial and industrial consumers), as the case may be, by specifying therein the amount of due cess, which shall deemed to be a demand notice. (d) the amount of cess under clause (a)of sub-section 5 or clause (c) sub-section 5, shall be paid by the generating company or UPCL (for commercial and industrial consumers), as the case may be, within a period of 30 days from the date of issue of demand notice. Provided that before directing the generating company or UPCL (for commercial and industrial consumers), as the case may be, to pay the amount of cess under clause (a)of sub-section 5 or clause (c)of sub-section 5, he shall be given an opportunity of being heard by the collector. (6) The notice, demand notice or any order, passed under this Act shall be deemed to be duly served, if the same is sent on the address of the generator or UPCL (for commercial and industrial consumers), as the case may be - (a) by registered post; or (b) delivered by any person deputed by the collector; or (c) delivered at the concern generator or consumer through courier; or (d) by e-mail.