Section 38 in The Iron Ore Mines Labour Welfare Cess Rules, 1963
38. Final assessment of duty of excise.
(1)If the Commissioner is satisfied that the returns submitted by any owner is correct and complete, he shall confirm the provisional assessment referred to in rule 34 as final and send an intimation to that effect to the owner of the mine concerned in Form "B" within three months from the date of receipt of the return.(2)(a)If the Commissioner is not so satisfied, he may either depute an officer for the purpose of verification of the correctness and completeness of the return with reference to the books and accounts and other relevant records of the mine at its premises, or issue a notice in Form "C" on the owners of the mine concerned requiring him to attend either personally or through a duly authorized representative on the date and at the time and place to be specified in the notice.The officer deputed by the Commissioner shall be afforded all necessary facilities at the premises of the mine for the purpose of verification as aforesaid.(b)After verification of the return or after hearing such evidence as the owner may produce in compliance with the notice issued under Clause (a) and such evidence as the Commissioner may require on specified points, the Commissioner shall as soon as possible, assess the amount of duty due from the owner and such assessment shall be final.(c)If the Commissioner is satisfied that the return submitted by the owner is correct and complete, he shall confirm the provisional assessment as final if, on the other hand, the Commissioner finds that a further sum is due from the owner, he shall issue on the owner a demand notice in Form "G" requiring the payment of the balance due within the time specified therein.(d)If any owner, having furnished a return for a month, fails to comply with any of the terms of the notice that may be issued on him under Clause (a), the Commissioner shall assess the amount of the duty due from him which, in his judgment, is just and proper and such assessment shall be final.(3)If any owner does not furnish a return in Form "A" for any month by the prescribed date in the manner laid down in rules 33 and 35, the Commissioner shall, after giving the owner a reasonable opportunity of being heard by the issue of a notice in Form "D" assess the amount of duty due from him which in his opinion is just and proper. The owner shall further be punishable with fine which may extend to Rs. 500 as provided in rule 36.(4)If upon information which has come into his possession the Commissioner is satisfied that an owner has actually produced iron ore during a month and has thereby become liable to pay duty of excise under Section 2 of the Act. but has failed to furnish a return in respect of that month and also to pay the amount of provisional assessment on that basis by the last day of the month following the month in which he has produced iron ore the Commissioner shall, after giving the owner a reasonable opportunity of explaining the reasons for the failure, by issue of a notice in Form "E", assess the amount of duty of excise due from him which, in his opinion, is just and proper in respect of that month of production.(5)The Commissioner shall fix a date ordinarily not earlier than 30 days from the date of issue of a notice in Form "C" or Form "E" for producing such accounts and documents as he may require and for considering any objection which the owner may wish to offer.(6)After considering any objection made by the owner and any evidence produced in support thereof, the Commissioner shall assess the amount of the duty of excise to be paid by the owner and shall record his findings and pass his final assessment order in Form "F".(7)The amount of duty thus assessed, the date by which the amount so assessed is to be deposited (which shall not ordinarily be earlier than 30 days from the date of issue of demand noticed) and any other particulars connected therewith shall be specified in the demand notice in Form "G".(8)The mode of payment into the treasury of the amount specified in demand notice in Form "G" shall be the same as laid down in rule 35, provided that the copy of the necessary challan intended for transmission to the Commissioner shall be forwarded to him with a covering letter quoting reference to the demand notice.
