Determination of Cess.

Tax20059 sections

Statutory text

(1) The cess payable under this Act shall be assessed in accordance with the provisions of section 3 by the prescribed officer.
(2) The amount of cess on mineral produce shall be paid in advance before despatch of the mineral from mineral bearing land.
(3) In case of despatch of any mineral produce without payment of cess, or as the case may be, any variation in assessment, the prescribed officer shall cause a notice of demand served on the holder for payment of the cess along with a penalty at the rate of 5 on such amount, in such manner as may be prescribed.

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