(iii)The person holding the area for mining operation shall pay to the State Government, on or before 15th day of each month, cess at twenty-five per cent of the royalty or dead rent whichever is higher for carrying on mining operation and a copy of the Treasury Challan in support of payment of the same shall be enclosed to the monthly return as prescribed in Schedule E-1 for the purpose, to be submitted to the Senior Mining Officer or the Mining Officer of the area concerned, as the case may be, on the expiry of the 15th day of each month.