Section 41 in The Iron Ore Mines Labour Welfare Cess Rules, 1963
41. Review.
(1)Within 30 days from the date of issue of a demand notice in Form "G" any owner may submit a petition to the Commissioner asking for a review of such assessment, provided that no such petition shall be entertained unless the Commissioner is satisfied that the amount assessed has been paid by the owner into a treasury as required under rule 38.(2)Every petition for review shall be accompanied by a memorandum setting forth clearly the principal grounds of objection against the assessment made together with a copy of the treasury challan showing that the amount assessed has been paid to Government and a certified copy of the assessment order.(3)The Commissioner shall, after verifying the fact of assessment from the records of his office, satisfy himself as to the correctness of the grounds in the petition and if he finds that a prima facie error of judgment has been made shall issue an order either reducing or annulling the assessment.(4)If, on the other hand, the records in his office reveal that assessment has been made correctly, the Commissioner shall, after giving the petitioner an opportunity of being heard, issue an order confirming the assessment. The order of the Commissioner shall be final.(5)The Commissioner shall record his decision in writing.(6)The petitioner shall be entitled to a copy of the Commissioner's orders on the petition for review free of cost and it shall be furnished to him as soon as possible after the orders are passed.(7)So much of the duty originally assessed upon and paid by the owner as is found not to be due from him as a result of review under sub-rule (1) shall be refunded to the owner concerned or adjusted in the account of the owner concerned, as the Commissioner may deem fit, on the basis of the orders on the petition for review.(8)Any refund under sub-rule (7) shall be made in cash by drawing the amount from the treasury on an ordinary contingent bill on which shall be specified the review case, number, date of review order and the number, date and amount of treasury challan concerned.
