Section 50 in The Limestone And Dolomite Mines Labour Welfare Fund Rules, 1973
50. Final assessment of duty of excise payable by persons selling or otherwise disposing limestone or dolomite to the occupier of any factory
.--(1)(a) If the Commissioner is satisfied that the amount of duty of excise received or collected by the occupier of the factory from the person by whom the limestone or dolomite is sold or otherwise disposed of to such occupier, is the total amount of the duty of excise payable by him as fixed under section 3, he shall confirm the provisional assessment referred to in rule (3) of rule 47 as final and send an intimation to that effect to the said occupier in Form J within ninety days of the receipt of the intimation in Form F.(b)If the Commissioner is not so satisfied or no return in Form E is filed or information in Form F for any month furnished by the occupier of any factory by the specified date in the manner laid down in rules 44 and 47, the Commissioner may issue a notice in Form K on the occupier of the factory concerned requiring him to submit a return or revised return in Form E, or information or revised information in Form F, or both, as the case may be, within such time as may be specified in the notice and he may also depute an officer for the purpose of verification of the correctness and completeness of the return or the information furnished by the occupier concerned in Form F, with reference to the books and accounts and other relevant records of the factory at its premises.(c)The officer deputed by the Commissioner shall be afforded all necessary facilities at the premises of the factory for the purpose of verification.(d)If no consideration of the return or revised return, or information or revised information or both, received in compliance of the notice in Form K or after verification of the return or information, or both, as aforesaid, or if no such return or revised return, or information or revised information, or both, is or ore received within the specified time, on the basis of the information in his possession, the Commissioner is satisfied that any amount on account of duty of excise is due from the occupier of the factory, he shall issue on him a demand notice in Form L requiring him the payment of the amount within the time specified therein and the occupier of the factory shall further be punishable with fine which may extend to five hundred rupees as provided in rule 45 for non-submission of the return in Form E or information in Form F.(2)[ The mode of payment of amount specified in Demand Notice in Form L shall be the same as laid down in rule 48 and the crossed cheque or crossed demand draft sent to the Commissioner shall be accompanied by a covering letter quoting reference to the Demand Notice.] [ Substituted by the Limestone and Dolomite Mines Labour Welfare Fund (Amendment) Rules, 1978 (w.e.f. 26.8.1978).]
