Section 38(2) in The Iron Ore Mines Labour Welfare Cess Rules, 1963
(2)(a)If the Commissioner is not so satisfied, he may either depute an officer for the purpose of verification of the correctness and completeness of the return with reference to the books and accounts and other relevant records of the mine at its premises, or issue a notice in Form "C" on the owners of the mine concerned requiring him to attend either personally or through a duly authorized representative on the date and at the time and place to be specified in the notice.The officer deputed by the Commissioner shall be afforded all necessary facilities at the premises of the mine for the purpose of verification as aforesaid.(b)After verification of the return or after hearing such evidence as the owner may produce in compliance with the notice issued under Clause (a) and such evidence as the Commissioner may require on specified points, the Commissioner shall as soon as possible, assess the amount of duty due from the owner and such assessment shall be final.(c)If the Commissioner is satisfied that the return submitted by the owner is correct and complete, he shall confirm the provisional assessment as final if, on the other hand, the Commissioner finds that a further sum is due from the owner, he shall issue on the owner a demand notice in Form "G" requiring the payment of the balance due within the time specified therein.(d)If any owner, having furnished a return for a month, fails to comply with any of the terms of the notice that may be issued on him under Clause (a), the Commissioner shall assess the amount of the duty due from him which, in his judgment, is just and proper and such assessment shall be final.
