Section 12(5)(b)

Notwithstanding anything contain in clause (a) of sub-section 5, the collector 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 UPCL (for commercial and industrial consumers), as the case may be, where – (i) generating company or UPCL (for commercial and industrial consumers), as the case may be, fails to file a return under sub-section (1) of section 10; or (ii) there is definite region to believe that a return filed under sub-section (1) of section 10 by the generating company or UPCL (for commercial and industrial consumers), as the case may be, is not correct or complete.