Section 33 in The Iron Ore Mines Labour Welfare Cess Rules, 1963
33. Maintenance of register of production and submission of returns.
(1)Every owner of an iron ore mine shall maintain in Form "A" a register of production of iron ore and shall record therein date-wise the production during the month. At the close of each month the entries made against each date in the register shall be totalled and the total production of the month shall be entered therein. The amount of duty of excise payable on the total production at the rate, as the Central Government may, from time to time fix by notification in the Official Gazette, shall be worked out and recorded in the register itself.Explanation. - In calculating the duty of excise payable on the production of iron ore, unmarketable fines and rejects will not be included and a fraction of less than half of a metric tonne in the total production of the month shall be ignored and a fraction of half or more than half of a metric tonne shall be reckoned as one metric tonne.(2)Every owner of an iron mine shall submit to the Commissioner, in duplicate, return in Form "A" for each month in accordance with the entries made in the register maintained under sub-rule (1) duly signed by him or any other person authorized by him in this behalf.(3)A return so submitted shall reach the Commissioner not later than the last day of the month following the month to which the return pertains.(4)Where no iron ore is produced in any month, the owner of the mine shall submit to the Commissioner within the time specified in sub-rule (3) a nil return in duplicate for that month accompanied by a certificate duly signed by the owner or any other person authorized by him in this behalf to the effect that no iron ore was produced during that month.(5)Notwithstanding anything contained in this rule, if the Commissioner is satisfied with respect to the owner of any mine that no iron ore was produced by him during the preceding twelve months, he may, by a permit in writing allow him to submit, in place of a monthly return, a consolidated return in Form "A" for such period not exceeding one year as may be specified in the permit. The consolidate return so submitted shall reach the Commissioner not later than the last day of the month following the period specified in the permit.
