Authority to assess and collect tax

(1) It shall be the duty of the Chief Engineer to assess and collect the tax and penalty and to deposit the same to the Government. (2) The Chief Engineer shall have power to require any Generating Unit to furnish statements, returns and documents in prescribed forms and may call for any information as he may consider necessary for assessment of tax or penalty. (3) The Chief Engineer may, by general or special order, authorise any officer subordinate to him not below the rank of Superintending Engineer to exercise his powers and perform his duties under this section in respect of such areas or Generating Units as may be specified therein.