Section 12(5)(c)

if, after making assessment under clause (b) sub-section 5, the collector comes to the conclusion that a cess become due from the generating company or UPCL (for commercial and industrial consumers), as the case may be, it shall sent an intimation to the generating company or UPCL (for commercial and industrial consumers), as the case may be, by specifying therein the amount of due cess, which shall deemed to be a demand notice.