11. Self-Assessment

(1) On commencement of this Act, every generating company or captive power plant or Distribution Licensees (for consumers operating at voltage level of 33kV and above) that are liable to pay cess as per Section 3 under this Act, shall make self-assessment of cess in such manner and shall file a return for the period, for which cess is to be paid, in such form, as may be specified by the State Government by notification. (2) Every generating company or Captive Power Plant or Distribution Licensees (for consumers operating at voltage level 33 kV and above), as the case may be, liable to pay cess under this Act, shall pay to the collector or Inspector, the full amount of cess, as assessed by him according to the provision of this Act. (3) If any generating company or Captive Power Plant or Distribution Licensees (for consumers operating at voltage level 33kV and above), as the case may be, who has made self-assessment under sub section (1) of section 11, later on discovers any bona-fide error or omission in the self-assessment, he may rectify such error or omission as such rectification results in a higher amount of cess due than the original cess, he shall make payment to the additional amount of cess within a period of 30 days from the date of rectification. In case the cess paid is more than the cess due, the excess payment of cess shall be refundable on filing an application to the Collector or Inspector by the generating company or the Distribution Licensees (for consumers operating at voltage level 33kV and above), as the case may be. (4) With a view to ascertain the correctness of returns the collector may check the returns, documents or information submitted by the generating company or Captive Power Plant or the distribution licensees (for consumers operating at voltage level 33kV and above), as the case may be, liable to pay cess under this Act. (5) (a) Where, after filing a return under Sub-Section (1) of Section 11, it is found that even after adjustment of any cess paid on the basis of such returns, an additional cess is still due, an intimation in this regard shall be sent to the generating company or the distribution licensees (for consumers operating at voltage level 33kV and above), as the case may be, by the collector or Inspector, specifying therein, the amount of cess so payable and such intimation shall be deemed to be a demand notice.

(b) Notwithstanding anything contain in clause (a) of sub-section 5 of section 11, the collector or Inspector on his own motion or on the basis of information received by him, may, make an assessment to the best of his judgment, of the cess, payable by the generating company or the Distribution Licensees (for consumers operating at voltage level 33kV and above), as the case may be, where – (i) generating company or Captive Power Plant or the Distribution Licensees (for consumers operating at voltage level 33kV and above), as the case may be, fails to file a return under sub-section (1) of Section 11; or (ii) there is definite reason to believe that a return filed under sub-section (1) of Section 11 by the generating company or Captive Power Plant or Distribution Licensees (for consumers operating at voltage level 33kV and above), as the case may be, is not correct or complete. (c) If, after making assessment under clause (b) of Section 11, the collector comes to the conclusion that a cess become due from the generating company or captive power plant or Distribution Licensees (for consumers operating at voltage level 33kV and above), as the case may be, it shall send an intimation to the generating company Distribution Licensees (for consumers operating at voltage level 33kV and above), as the case may be, by specifying therein the amount of due cess, which shall deemed to be a demand notice. (d) The amount of cess under clause (a) or (c) of sub-section 5 of section 11, shall be paid by the generating company or captive power plant or Distribution Licensees (for consumers operating at voltage level 33kV and above), as the case may be, within a period of 30 days from the date of issue of demand notice.

Provided that before directing the Generating company or Distribution Licensees (for consumers operating at voltage level 33kV and above) or captive power plant, as the case may be, to pay the amount of cess under Clause (a) or (c) of sub-section 5 of section 11, he shall be given an opportunity of being heard by the collector or Inspector. (6) The notice, demand notice or any order, passed under this Act shall be deemed to be duly served, if the same is sent on the address of the Generating Company or Captive Power Plant or Distribution Licensees (for consumers operating at voltage level 33kV and above), as the case may be (a) by registered post; or (b) delivered by any person deputed by the collector or Inspector; or (c) delivered to the concerned generator or consumer through courier; or (d) by e-mail.