Section 38(4) in The Iron Ore Mines Labour Welfare Cess Rules, 1963
(4)If upon information which has come into his possession the Commissioner is satisfied that an owner has actually produced iron ore during a month and has thereby become liable to pay duty of excise under Section 2 of the Act. but has failed to furnish a return in respect of that month and also to pay the amount of provisional assessment on that basis by the last day of the month following the month in which he has produced iron ore the Commissioner shall, after giving the owner a reasonable opportunity of explaining the reasons for the failure, by issue of a notice in Form "E", assess the amount of duty of excise due from him which, in his opinion, is just and proper in respect of that month of production.
