Section 49 in The Limestone And Dolomite Mines Labour Welfare Fund Rules, 1973
49. Final assessment of duty of excise payable by owner of a mine
.-(1)(a) If the Commissioner is satisfied that the return submitted by any owner of a mine is correct and complete, he shall confirm the provisional assessment referred to in sub-rule (1) of rule 47 as final and send an intimation to that effect to the owner of the mine in Form G within ninety days of the date of receipt of the return.(b)If the Commissioner is not so satisfied or no return is filed by the owner of a mine, he may issue a notice in Form H on the owner of the mine requiring him to submit a return or a revised return in Form D, as the case may be, within such time as may be specified in the notice and he may also depute an officer for the purpose of verification of the correctness and completeness of the return submitted under rule 44 with reference to the books and accounts and other relevant records of the mine at its premises.(c)The officer deputed by the Commissioner shall be afforded all necessary facilities at the premises of the mine for the purpose of verification.(d)If on consideration of the return or the revised return received in compliance of the notice in Form H or after verification of the return as aforesaid, or if no such return is received within the specified time, on the basis of the information in his possession, the Commissioner is satisfied that any amount on account of duty of excise is due from the owner of the mine, he shall issue on him a Demand Notice in Form I requiring him the payment of the amount due within the time specified therein and the owner shall further be punishable with fine which may extend to five hundred rupees as provided in rule 45, for non-submission of the return in Form D.(2)[ The mode of payment of the amount specified in Demand Notice in Form I shall be the same as laid down in rule 48 and the crossed cheque or crossed demand draft sent to the Commissioner shall be accompanied by a covering letter quoting reference to the Demand Notice.] [ Substituted by the Limestone and Dolomite Mines Labour Welfare Fund (Amendment) Rules, 1978 (w.e.f. 26.8.1978).]
