Return of collected Cess

(1) Every Assessing Officer shall furnish to the Board and other authority as may be prescribed, every month a return showing the amount of cess collected by him during the previous month in such form and within such period. (2) The Chief Executive Officer of the Board or the authority specified in sub-section (1) shall furnish to the Government every year a return showing the total amount of cess collected during the previous financial year, in such form and within such period as may be prescribed.