Section 38(3) in The Iron Ore Mines Labour Welfare Cess Rules, 1963
(3)If any owner does not furnish a return in Form "A" for any month by the prescribed date in the manner laid down in rules 33 and 35, the Commissioner shall, after giving the owner a reasonable opportunity of being heard by the issue of a notice in Form "D" assess the amount of duty due from him which in his opinion is just and proper. The owner shall further be punishable with fine which may extend to Rs. 500 as provided in rule 36.
