6A. Procedure for assessment of cess on lands hold for mining operation.
(1)[* * *] [Deleted vide SRO No. 718/82/11.10.1982.](ii)The cess shall be assessed simultaneously with the royalty or dead rent by the Senior Mining Officer or the Mining Officer of the area concerned.(2)(i)Date and manner of payment of cess - Cess assessed and payable under the Act, shall be paid on the same dates as have been fixed for the payment of royalty or dead rent, as the case may be, of the area held for carrying on mining operation.(ii)Collection of cess on lands held for carrying on mining operation shall be done by the Senior Mining Officer or Mining Officer of the area concerned, as the case may be.(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.(iv)On receipt of the monthly return along with Treasury Challan towards payment of cess, the Senior Mining Officer of the atom concerned, as the case may be, shall make a quarterly verification of the said returns, records maintained by the persons holding the area for mining operation in respect of ores or minerals removed and consumed from the leasehold area for each quarter ending on 31st day of Match, 30th day of June, 30th day of September and 31st day of December. As soon as possible on expiry of each quarter the Senior Mining Officer or the Mining Officer of the area concerned, as the case may be, shall send demand notice for payment of differential amount, if any, for the quarter, which should be paid within fifteen days of the receipt of the demand. The monthly cess remaining unpaid after the due date as prescribed hereinbefore, shall be charged with interest as prescribed in the Orissa Cess Act, 1962 and such interest shall be included in the quarterly return.(3)Correction of errors-The Director of Mines, may on application or on his own motion correct any clerical or arithmetical mistakes in any assessment of cess payable in respect thereof or any error arising therein from any accidental slip or omission; provided that no such correction shall be made unless reasonable notice has been given to the parties concerned.(4)Maintenance of Registers-The Senior Mining Officer or the Mining Officer of the area concerned, as the case may be, shall maintain in his office a register showing demand, collection and balance of cess payable by each person holding area for carrying on mining operation.
