(4)For the purpose of enabling the Board to assess the amount of the duty of excise payable under this section by the reelers of filature raw silk or spun silk,--(a)the Board shall, by notification in the Official Gazette, fix the period in respect of which assessments shall be made, and(b)every reeler of filature raw silk or spun silk shall furnish to the Board within the prescribed time a return specifying the total amount of filature raw silk or spun silk reeled during such period.
