Section 3 in The M.P. Cess on Storage of Coal Rules, 1983
3. Agency for assessment, collection and recovery of the cess on storage of coal.
- The cess payable by the person who raises coal shall be assessed, collected and recovered by the Sales Tax Officer appointed under Section 3 of the Sales Tax Act and for the purpose he shall exercise the powers conferred upon or delegated to him under Sections 17, 18, 19, 22, 22-A, 23, 24, 29, 35, 36-A, 36-B, 43, 45 and 45-A of the Sales Tax Act and follow the procedure laid down in the rules made under the said Sections.
