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Union of India - Section

Section 3 in The Cement Cess Rules, 1993

3. Submission of returns.

(1)Every manufacturer shall submit to the Collecting Agency, on or before the 15th every month a return in the Form specified in the Annexure to these rules relating to stocks of cement manufactured or produced in, and removed from his undertaking during the previous month.
(2)If any manufacturer fails to furnish the said return within the d ate specified in sub-rule (1) or furnishes a return which the Collecting Agency has reason to believe is incorrect or defective, the Collecting Agency shall serve notice on the manufacturer calling upon him to produce all or any of his accounts relating to the cement manufactured or produced by him.