80A. [ Self assessment and mode of payment of cess in respect of mines and quarries. [Inserted by Bihar Finance Act 5 of 1981 and Substituted by Bihar Finance Act, 1982 (58 of 1982).]
(1)Notwithstanding anything to the contrary contained in the foregoing provisions, the owner, chief agent, manager or occupier of every mine or quarry shall submit to the Collector, within 15 days of the expiry of each month a return in such form as may be prescribed showing the quantity of each mineral produce in such mine and quarry during the month and cumulatively from the beginning of the year, royalty payable therefor, the value at pit's mouth of the mineral produced on the land during the month and cumulatively during the year, and the local cess already paid till the end of the previous month as also cess which according to his own calculation is payable up to the end of that month.(2)The owner, chief agent, manager or occupier of every mine or quarry shall pay the amount so payable within 15 days of the expiry of the date (or such extended date as the Collector may in his discretion allow) for submission of the return.(3)While adjusting the amount paid under sub-section (2) the amount paid shall be first applied towards interest due and the balance shall be adjusted towards the local cess due.]
