Section 47 in The Limestone And Dolomite Mines Labour Welfare Fund Rules, 1973
47. Provisional assessment and payment of duty of excise
.-(1) The amount of duty of excise payable by the owner of a mine for any month and recorded in the register specified in sub-rule (1) of rule 43 shall be deemed to be a provisional assessment of the duty of excise for that month and shall be subject to final assessment under rule 49.(2)The owner of the mine shall pay the duty of excise assessed under sub-rule (1) [by sending to the Commissioner crossed cheque or crossed demand draft drawn in his favour and payable at the station at which the Commissioner is stationed] [ Substituted by the Limestone and Dolomite Mines Labour Welfare Fund (Amendment) Rules, 1978 (w.e.f. 26.8.1978).] not later than the last day of the month following the month for which the duty of excise is payable.(3)The duty of excise on the limestone or dolomite, as fixed under section 3, payable to the occupier of a factory, by the person by whom such limestone or dolomite is sold or otherwise disposed of to such occupier, shall be worked out by the said occupier and shall be deemed to be a provisional assessment of the duty of excise and shall be subject to a final assessment under rule 50.Explanation .-In calculating the duty of excise payable, a fraction of less than half a tonne in the total of the limestone or dolomite sold or otherwise disposed of to the occupier of any factory at a time shall be ignored and a fraction of half or more than half of a tonne shall be reckoned as one tonne.(4)The amount so worked out shall be deducted by the said occupier from the bill of payment of the person concerned, unless already paid by him to such occupier in cash or by bank draft, and the fact shall be intimated forthwith by the said occupier to the person concerned in Form F, a copy of which shall also be endorsed to the Commissioner and despatched to him by registered post, acknowledgment due.(5)The amount received or collected by the occupier of any factory under sub-rule (4) shall be paid by him [by sending to the Commissioner crossed cheque or crossed demand draft drawn in his favour and payable at the station of which the Commissioner is stationed] [Substituted by the Limestone and Dolomite Mines Labour Welfare Fund (Amendment) Rules, 1978 (w.e.f. 26.8.1978). ] not later than the last day of the month following the month for which the duty of excise is payable.
