(5)For the purpose of enabling the Committee to assess the amount of the duty of excise levied under sub-section (1),--(a)the Committee shall, by notification in the Gazette of India, fix the period in respect of which assessments shall be made; and(b)every manufacturer shall furnish to the Committee a return, not later than fifteen days after the expiry of the period to which the return relates, specifying the total quantity of textiles or textile machinery manufactured by him during the said period and such other particulars as may be prescribed.
