Section 12(5)(a)

Where, after filing a return under sub-section (1) of section 10, 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 UPCL (for commercial and industrial consumers), as the case may be, by the collector, specifying therein, the amount of cess so payable and such intimation shall be deemed to be a demand notice.