Section 41(1) in The Iron Ore Mines Labour Welfare Cess Rules, 1963
(1)Within 30 days from the date of issue of a demand notice in Form "G" any owner may submit a petition to the Commissioner asking for a review of such assessment, provided that no such petition shall be entertained unless the Commissioner is satisfied that the amount assessed has been paid by the owner into a treasury as required under rule 38.
