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IRON ORE MINES, MANGANESE ORE MINES AND CHROME ORE MINES LABOUR WELFARE CESS ACT, 1976
55 of 1976
7th April, 1976
The number of workers in managanese ore mines is substantial and their living condition needs amelioration. Welfare facilities which are at present being enjoyed by workers in mica, coal, iron ore and limestone and dolomite mines industries are proposed to be made available to workers in manganese mines also. The iron ore mines labour welfare fund is administered by a well-knit organisation in the States of Bihar, Orissa, Andhra Pradesh, Madhya Pradesh, Karnataka, Maharashtra and the Union Territory of Goa, Daman and Diu. Manganese ore which is mostly used in the manufacture of iron and steel chiefly occurs near the iron ore mines except in the Bhandara district of Maharashtra, the Balagaht district of Madhya Pradesh and Srikakulam district of Andhra Pradesh. Since the iron ore occurs in all these three States, it is felt that the existing iron ors mines welfare organisation could also be entrusted with the task of looking after the welfare of workers in manganese ore mines. In the Barbil-Barajarnda sectors of the States of Orissa and Bihar which contribute over thirty-three per cent. of the total manganese ore produced in the country, almost every centre of manganese ore adjoins the iron ore mining area and both the manganese ore miners and the iron ore miners live side by side. A common fund for the welfare of workers in iron ore mines and manganese ore mines will thus considerably reduce the administrative expenditure. It is, therefore, proposed to establish a Joint Iron Ore Mines and Manganese Ore Mines Labour Welfare Fund for providing uniform welfare facilities to the workers employed in the iron ore mines and manganese ore mines. For this purpose it is proposed to levy as a cess a duty of customs and a duty of excise on the same basis as is done for the benefit of iron ore mine workers. The rate of cess will be at such rate not exceeding one rupee per metric ton of manganese ore, as the Central Government may from time to time fix. The existing Iron Ore Mines Labour Welfare Cess Act, 1961 will be repealed. 2. The Bill is mainly designed to achieve the above objective.-Gaz. of India, 5-2-1976, Pt. II, S. 2, Ext., p. 584. Amending Act 44 of 1982.- This Bill seeks to amend the Iron Ore Mines and Manganese Ore Mines Labour Welfare Cess Act, 1976 to provide for the levy of a cess on all chrome ore which is produced in any mine and which is either exported or sold or otherwise disposed of to the occupier of any metallurgical factory or used by the owner of the mine in any metallurgical factory. In case of chrome ore which is exported, the cess will be by way of a duty of customs and in other cases it will be by way of a duty of excise. 2. The object of the proposed cess is to secure the funds necessary for financing of activities to promote the welfare of workers employed in chrome ore mines. 3. The proceeds of the proposed cess, after deducting therefrom the cost of collection and after due appropriation would be credited to the Fund under the Iron Ore Mines and Manganese Ore Mines Labour Welfare Fund Act, 1976, and a separate Bill for this purpose, namely, the Iron Ore Mines and Manganese Ore Mines Labour Welfare Fund (Amendment) Bill, 1982, seeks to make the necessary provisions for converting the said Fund into ajoint fund for the welfare of the workers in iron ore mines and manganese ore mines and also chrome ore mines. - Gaz. of India, 11-3-1982, Pt. II, S. 2, Ext., p.182.
An Act to provide for the levy and collection of a cess on iron ore and 1[manganese ore and chrome ore] for the financing of activities to promote the welfare of persons employed in the iron ore mines and1[manganese ore mines and chrome ore mines] and for matters connected therewith or incidental thereto. Be it enacted by Parliament in the Twenty-seventh Year of the Republic of India as follows :-
SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT
- (1) This Act may be called the Iron Ore Mines2[Manganese Ore Mines and Chrome Ore Mines Labour Welfare] Cess Act, 1976.
(2) It extends to the whole of India.
(3) It shall come into force on such date3as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different States : Provided that the Central Government may, by notification in the Official Gazette, apply in the first instance the provisions of this Act, only to iron ore mines, or only to manganese ore mines4[or only to chrome ore mines] in a State with effect from such date as may be specified in the notification, and if that Government's satisfied that it is necessary or expedient so to do, it may extend this Act to all iron ore mines5[manganese ore mines and chrome ore mines] in that State with effect from such date as may be specified in the notification published in Official Gazette.
SECTION 02: DEFINITIONS
(1) In this Act, unless the context otherwise requires,- (a) 'export" means taking out of India to a place outside India. (b) "Fund" means the Iron Ore Mines6[Manganese Ore Mines and Chrome Ore Mines Labour Welfare] Fund formed under section 3-of the Iron Ore
Mines6[Manganese Ore Mines and Chrome Ore Mines Labour Welfare] Fund Act, 1976;
(c) "prescribed" means prescribed by rules made under this Act.
(21 Words and expressions used but not defined in this Act and defined in the Iron Ore Mines6[Manganese Ore Mines and Chrome Ore Mines Labour Welfare] Fund Act, 1976, shall have the meanings respectively assigned to them in that Act.
SECTION 03: LEVY AND COLLECTION OF CESS ON IRON ORE AND MANGANESE ORE
- With effect from such date as the Central Government may, by notification in the Official Gazette, appoint, there shall be levied and collected as a cess for the purposes of the Iron Ore Mines7[Manganese Ore and Chrome Ore Mines Labour Welfare] Fund Act, 1976- .
(i) on all iron ore produced in any mine,-
(a) a duty of customs, where such iron ore is exported; or
(b) a duty of excise, where such iron ore is sold or otherwise disposed of to the occupier of any metallurgical factory, or to any person who in turn sells it to a metallurgical factory, or is used by the owner of the mine in any metallurgical factory; at such rate not
exceeding one rupee per metric tonne of iron ore as the Central Government may, from time to time, fix by notification in the Official Gazette;
(ii) on all manganese ore produced in any mine,- (a) a duty of customs, where such manganese ore is exported; or
(b) a duty of excise, where such manganese ore is sold or otherwise disposed of to the occupier of any metallurgical factory, or to any person who in turn sells it to a metallurgical factory, or is used by the owner of the mine in any metallurgical factory, at
such rate not exceeding six rupees per metric tonne of manganese ore as the Central Government may, from time to time, fix by notification in the Official Gazette.
8[(iii) on all chrome ore produced in any mine,-
(a) a duty of customs, where such chrome ore is exported; or
(b) a duty of excise, where such chrome ore is sold or otherwise disposed of to the occupier of any metallurgical factory, or to any person who in turn sells it to a metallurgical factory, or is used by the owner of the mine in any metallurgical factory, at such rate not exceeding six rupees per metric tonne of chrome ore as the Central Government may, from time to time fix, by notification in the Official Gazette";] Explanation.- Where the owner of any iron ore mine or manganese ore mine7[or chrome ore mine] is also the occupier of a metallurgical factory, then, for the purposes of sub-clause (b) of clause (i)10[or sub-clause (b) of clause (ii) or sub-clause (b) of clause (iii) all the iron ore or manganese ore, or chrome ore] as the case may be, produced in the mine and not sold or otherwise disposed of to the occupier of any other metallurgical
factory or to any other person shall be deemed, unless the contrary is proved, to have been used by such owner for his own metallurgical factory.
SECTION 04: PAYMENT OF DUTY OF CUSTOMS AND DUTY OF EXCISE
- (1) Every duty of customs leviable under this Act on any iron ore or manganese ore11[or chrome ore] shall be payable to the Central Government by the person by whom the iron ore or,12[Manganese ore or chrome ore as the case may be] is exported.
(2) Every duty of excise leviable under this Act on any iron ore or manganese ore shall be payable-
(a) to the occupier of the metallurgical factory by the person .by whom such iron ore or
manganese ore [or chrome ore] is sold or otherwise disposed of to such occupier,
(b) to the Central Government, by the owner of the iron ore mine or manganese ore mine13>[or chrome ore mine] where the iron ore or manganese ore11[or chrome ore] is used by such owner in any metallurgical factory within such period as may be prescribed.
(3) All amounts referred to in clause (a) of sub-section (2) shall be collected by the occupier of the metallurgical factory in such manner, and paid by him to the Central Government within such period, as may be prescribed.
SECTION 05: CREDITING PROCEEDS OF DUTY TO CONSOLIDATED FUND OF INDIA
- The proceeds of duty of customs and duty of excise levied under section 3-shall be credited to the Consolidated Fund of India.
SECTION 06: POWER OF CENTRAL GOVERNMENT TO EXEMPT
- Notwithstanding anything contained in this Act, if the Central Government is of opinion that in respect of any metallurgical factory or class of metallurgical factories the levy of the duty of customs or duty of excise on iron ore or manganese ore14[or chrome ore] under this Act is disproportionate to the cost of collection of such duty of customs or duty of excise from such metallurgical factory or class of metallurgical factories, it may, by notification in the Official Gazette and subject to such exceptions and modifications as may be specified in the said notification, exempt such metallurgical factory or class of metallurgical factories from all or any of die provisions of this Act.
SECTION 07: INTEREST PAYABLE BY OCCUPIERS OF FACTORIES AND OWNERS OF MINES
- If any occupier of a factory or any owner of an iron ore mine or a manganese ore mine15[or chrome ore mine] fails to pay any amount payable by him to the Central Government under section 4-within the period prescribed thereunder, such occupier or owner, as the case may be, shall be liable to pay simple interest at twelve per cent per annum on the amount to be paid from the date on which such payment is due till such amount is actually paid.
SECTION 08: PENALTY FOR NON-PAYMENT OF DUTY OF EXCISE WITHIN THE PRESCRIBED PERIOD
- If any duty of excise payable by the occupier of the metallurgical factory or the owner of the iron ore mine or manganese ore mine16[or chrome ore mine] to the Central Government under section 4-is not paid to that Government within the period prescribed thereunder, it shall be deemed to be in arrears and the authority prescribed in this behalf may, after such inquiry as it deems fit, impose on the occupier of the metallurgical factory or as the case may be on the owner of the iron ore mine or manganese ore mine16[or chrome ore mine] a penalty not exceeding the amount of duty of excise in arrears: Provided that before imposing any such penalty such occupier or such owner, as the case may be shall be given a reasonable opportunity of being heard and, if after such hearing the said authority is satisfied that the default was for any good and sufficient reason, no penalty shall be imposed under this section.
SECTION 09: RECOVERY OF AMOUNTS DUE UNDER THE ACT
- Any amount due under this Act (including the interest or penalty, if any, payable under section 7-orsection 8-, as the case may be) from any occupier of a metallurgical factory or any owner of an iron ore mine or a manganese ore mine17[or a chrome ore mine] may be recovered by the Central Government in the same manner as an arrear of land revenue.
SECTION 10: PENALTY FOR EVASION OF DUTY OF EXCISE
- (1) Whoever wilfully or intentionally evades or attempts to evade the payment of duty of excise payable by him to the Central Government under this Act, shall, on conviction, be punishable with imprisonment which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
(2) No Court shall take cognizance of an offence punishable under this section, save on a complaint made by, or under the authority of, the Central Government.
SECTION 11: OFFENCE BY COMPANIES
- (1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to punishment, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation.- For the purposes of this section,-
(a) "company" means any body corporate and includes a firm or other association of individuals; and
(b) "director," in relation to a firm, means a partner in the firm.
SECTION 12: PROTECTION OF ACTION TAKEN IN GOOD FAITH
- No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer or other employee of the Central Government for anything which is in good faith done or intended to be done under this Act or the Rules made thereunder.
SECTION 13: REPEAL AND SAVING
- (1) As from the commencement of this Act, the Iron Ore Mines Labour Welfare Cess Act, 1961, shall stand repeated.
(2) (a) The amount collected as cess, under the Act repealed by sub-section (1), shall be credited to the Consolidated Fund of India.
(b) The Central Government may, after due appropriation made by Parliament by law in this behalf, credit to the Fund an amount not exceeding the proceeds of cess credited under clause (a), after deducting the cost of collection as determined by that Government.
SECTION 14: POWER TO MAKE RULES
- (1) The Central Government may by notification in the Official Gazette, and subject to the condition of previous publication, make rules for carrying out the provisions of this Act.
(2) In particular and without prejudice to the generality of the foregoing power such rules may provide for-
(a) the assessment and collection of the duty of customs or duty of excise levied under section 3-;
(b) the making of refunds, remissions and recoveries of the duty of customs or duty of excise levied under section 3-;
( c) the period within which the person selling or otherwise disposing of the iron ore or manganese ore18[or chrome ore] to the occupier of the metallurgical factory shall pay the duty of excise to such occupier under subsection (2) of section 4-;
(d) the period within which the owner of the iron ore mine or manganese ore mine19[or chrome ore mine] shall pay the duty of excise to the Central Government under sub-section (2) of section 4-;
(e) the manner in which the occupier of the metalurgical factory shall collect the duty of excise under sub-section (3) of section 4-;
(f) the period within which the occupier of the metallurgical factory shall pay to the Central Government the duty of excise collected by him under subsection (3) of section 4-;
(g) the authority which may impose any penalty under section 8-;
(h) any other matter which has to be or may be prescribed, or provided for, by rules under this Act.
(3) In making any rule under clause (c) of sub-section (2), the Central Government may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees.
(4) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
IRON ORE MINES AND MANGANESE ORE MINES AND CHROME ORE MINES LABOUR WELFARE CESS RULES, 1978
G.S.R. 1044.-Whereas the draft of certain rules proposed to be made under Sec. 14 of the Iron Ore Mines and Manganese Ore Mines Labour Welfare Cess Act, 1976 (55 of 1976) was published as required by sub-section (1) of Sec. 14of that Act, at pages 1577 to 1582 of the Gazette of India, Part II, Sec. 3, sub-section (i), dated the 7th May. 1977, with the notification of the Government of India, the Ministry of Labour No G.S.R. 600, dated the 29th April, 1977, inviting objections and suggestions from all persons likely to be affected thereby, before the expiry of forty-rive days from the date of publication of the said notification in the Official Gazette: And whereas, the said Gazette was made available to the public on the 7th May. 1977: And whereas the objections and suggestions received from the public on the said draft have been considered by the Central Government: Now, therefore, in exercise of the powers conferred by Sec. 14of the said Act: the Central Government hereby makes the following rules, namely :
RULE 1 SHORT TITLE AND COMMENCEMENT
- (i) These rules may be called the Iron Ore Mines and2Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Rules. 1978.
(ii)They shall come into force on the 1st day of September. 1978.
RULE 2 DEFINITIONS
-In these rules, unless the context otherwise requires.-
(a) "Act" means the Iron Ore Mines and Manganese Ore Mines Labour Welfare Cess Act, 1976 (55 of 1976):
3(b) "Cess Commissioner" means the Iron Ore Mines and Manganese Ore Mines Cess Commissioner specified under rule 3-, in whose jurisdiction a metallurgical factory or an iron ore mine or a manganese ore mine is located]:
(c) "Form" means a form appended to these rules:
(d) "Fund" means the Iron Ore Mines and2Manganese Ore Mines and Chrome Ore Mines] Labour Welfare Fund:
(e) "Month" means a month reckoned according to the British calendar:
(f) "Section" means a section of the Act;
RULE 3 ASSESSING AND COLLECTING AUTHORITY FOR DUTY OF EXCISE
- (1) The Central Government may. by notification in the Official Gazette, specify such officers as it thinks fit, including a Welfare Commissioner, appointed under2Sec. 8 of the Iron Ore Mines and [Manganese Ore Mines and Chrome Ore Mines] Labour Welfare Fund Act, 1976 (61 of 1976)to be Iron Ore Mines and Manganese Ore Mines Cess Commissioners and may assign to them such local limits as it may think fit.
(2) Each Cess Commissioner shall be responsible for the assessment and collection of the duly of excise, levied under the Act, within the local limits assigned to him.
RULE 4 MANNER OF ASSESSMENT AND COLLECTION
--The duty of excise levied under Sec. 3-of the Iron Ore3[manganese ore and chrome ore] produced in any mine shall be assessed and collected in the manner specified in these rules.
RULE 5 MAINTENANCE OF REGISTERS
- (1) (a) Every owner of an iron ore mine or manganese ore mine4[or chrome ore mine] shall maintain a register in regard to the production and disposal of iron ore,5[or manganese ore as the case may be, chrome ore] in Form A and shall record therein date-wise the production and disposal (including use by such owner in any metallurgical factory) of such ore and at the close of each month the entries made against each date In the register shall be totalled and the total production and disposal of iron ore,5[or manganese ore as the case may be, chrome ore] during the month shall be entered therein.
(b) At the close of each month the duty of excise, levied under Sec. 3-, payable by the owner of the mine to the Central Government on the iron ore,5[or manganese ore as the case may be, Chrome ore] used by such owner during the month, in any metallurgical factory shall be calculated and recorded In the register maintained under Cl. (a).
Explanation.-In calculating the duty of excise payable, a fraction of less than half a tonne in the total of iron ore or manganese ore used during any month in any metallurgical factory shall be ignored and a fraction of half or more than half of a tonne shall be reckoned as one tonne.
(2) (a) Every person by whom iron ore or manganese ore4[or chrome ore] is sold or otherwise disposed of to the occupier of a metallurgical factory shall maintain a register of the receipt and disposal of Iron ore,5[or manganese ore as the case may be, chrome ore] in Form B and shall record therein date-wise the receipt and disposal of such ore and at the close of each month the entries made against each date shall be totalled and the total receipt and disposal of Iron ore.5[or manganese ore as the case may be, chrome ore] during the month shall be entered therein.
(b) At the close of each month the duty of excise as levied under Sec. 3-and payable by such person under Sec. 4-In relation to such ore to the occupier of any metallurgical factory on the iron ore.5or manganese ore as the case may be, chrome ore] shall be calculated and recorded in the register Itself along with the amount of duty actually paid.
Explanation.-In calculating the duty of excise payable, a fraction of less than half a tonne In the total of Iron ore or manganese ore sold or otherwise disposed of to the occupier of any metallurgical factory during the month shall be Ignored and a fraction of half or more than half a tonne shall be reckoned as one tonne.
(3) Every occupier of an metallurgical factory shall maintain a register In Form C regarding the receipt of iron ore,5[or manganese ore as the case may be, chrome ore] and the amount of the duty of excise payable to him in relation to such ore under Sec. 4-and shall record therein date-wise the quantity of Iron ore,5[or manganese ore as the case may be, chrome ore] sold or otherwise disposed of to him and the amount of the duty of excise payable In relation to such ore and received by him and at the close of each month, the entries, made against each date In the register shall be totalled and .the total quantity of iron ore,5[or manganese ore as the case may be. chrome ore] sold or otherwise disposed of to him and the total amount of the duty of excise payable and received during the month shall be entered therein.
RULE 6 SUBMISSION OF RETURNS
- (1) Every occupier of a metallurgical factory shall submit to the Cess Commissioner in duplicate, a return for each month In Form D separately for each person who sold or otherwise disposed of to such occupier iron ore or manganese ore4[or chrome ore] during the month, in relation to the iron ore '{or manganese ore as the case may be. chrome ore] so sold or otherwise disposed of to him, and the duty of excise payable and received by him, duly signed by him or any other person authorised by him In this behalf, so as to reach the Cess Commissioner not later than the last day of the month following the month to which the return pertains and such return shall be accompanied with letter quoting Cheque/Demand Draft No. and date. No. and date of covering letter with which Cheque/Demand Draft was forwarded showing that the duty of excise payable has been deposited as required by rule 10-.
6[(1-A) Every owner of an iron ore mine or a manganese ore mine besides maintaining a register in Form A as provided in rule 5-. shall submit return In the same form to the Cess Commissioner every month, not later than the last day of the month following the month to which the return relates.
(1-B) Every person by whom iron ore or manganese ore is sold or otherwise disposed of to the occupier of a metallurgical factory, besides maintaining a register in Form B, as provided in rule 5-, shall submit to the Cess Commissioner having jurisdiction over the area in which the metallurgical factory is located, a return in the same form, every month, not later than the last day of the month to which the return relates.
(1-C) (i) Where the metallurgical factory or the mine of the iron ore or the manganese ore to which a return in Form D relates are located within the Jurisdiction of the same Cess Commissioner, he shall on receipt of the return
in Form D verily- Its contents with those of returns to Forms A and B received by him.
(ii) Where the metallurgical factory or the mine of the iron ore or manganese
ore to which a return In Form D relates are located within the jurisdiction of
different Cess Commissioner, the Cess Commissioner on receipt of the return in Form D shall.-
(a) verily its contents with those of the return in Form B received by him under Sub-rule (1-B), relating to the sale or disposal of the Iron ore or manganese ore: and
(b) send a copy of the return to the Cess Commissioner In whose Jurisdiction the Iron ore mine the manganese ore mine to which the return mines is located, for verification.
(1-D) The Cess Commissioner on receiving the copy of the return shall verily Its contents with those of the returns in Form A received by him and shall return the copy of said return duly verified to the Cess Commissioner from whom he received it.
(1-F) Where a Cess Commissioner receives any return which according to these rules relates to the jurisdiction of any other Cess Commissioner he shall keep a copy of the return on his record and send the return to the Cess Commissioner having jurisdiction.]
(2) Where during any month no iron ore or manganese ore or manganese ore7(or chrome ore) was sold or otherwise disposed of to the occupier of a metallurgical factory, and for that reason no duty of excise received, such occupier shall submit to the Cess Commissioner, in duplicate, a nil return for that month, in the manner provided in sub-rule (1), accompanied by a declaration stating that no iron ore or manganese ore7(or chrome ore] was sold or otherwise disposed of to him and no excise duty received by him, duly signed by him in this behalf, so as lo reach the Cess Commissioner not later than the last day of the month following the month to which the return pertains.
(3) (a) Notwithstanding anything contained in sub-rule (1) or in sub-rule (2), If the Cess Commissioner Is satisfied with respect to the occupier of any metallurgical factory that no Iron ore,8[or manganese ore as the case may be. chrome ore] or duty of excise was received by such occupier during the preceding twelve months he may, by order in writing, allow such occupier to submit for any succeeding periods, in the place of the monthly return, a consolidated return in Form D for such period not exceeding one year as may be prescribed in the order:
(b) Where the occupier of a metallurgical factory is allowed to submit a consolidated return, such return shall be submitted so as to reach the Cess Commissioner not later than the last day of the month immediately following the expiry of the period In relation to which it is being submitted.
(4) Every return under this rule shall be sent by registered post with acknowledgement due.
RULE 7 SUBMIWION OF ANNUAL ACCOUNTS AND VERIFICATION OF RETURNS AND ACCOUNTS
- (1) Every occupier of a metallurgical factory shall submit to the Cess Commissioner a copy of the annual account of the factory along with a copy each of the profit and loss account and balance sheet duly authenticated by their auditors as soon as may be after the annual accounts are closed and audited every year.
(2) The Cess Commissioner may depute an officer for the purpose of the verification of the correctness and completeness of the monthly return or annual accounts with reference to the books of account, and other books and records maintained by the occupier of the metallurgical factory and the officer so deputed shall be afforded by the occupier and the manager and other employees of the metallurgical factory all facilities in connection with the verification of the correctness and completeness of such return or accounts.
(3) In particular, and without prejudice to the generality of the provisions contained in sub-rule (2), the officer deputed under that sub-rule may request the occupier or manager of the metallurgical factory to produce before him such books of accounts and other books and records as he deems necessary for the verification of the monthly return or annual accounts and such occupier or manager shall produce, within the time specified by such officer, such accounts, returns and records.
RULE 8 LATE RETURNS AND REVISION OF RETURNS
-If the occupier of any metallurgical factory has not furnished the return under rule 6-before the expiry of the date specified in that rule or having furnished it before the expiry of the date discovers any omission or wrong statement therein, he may furnish the return or a revised return, as the case may be. at any time before the order of final assessment is made underrule 11-
RULE 9 PERIOD FOR PAYMENT OF DUTY OF EXCISE
- (1) (a) The amount of excise duty payable by a person who sells or otherwise
disposes of iron ore or manganese ore9[or chrome ore] to the occupier of any metallurgical factory under C1. (a) of sub- section (2) of Sec. 4-shall be paid by him to the occupier concerned Immediately after the despatch of the ore or shall be allowed to be deducted from his bill of payment.
(b) Any person who sells or otherwise disposes of to the occupier of a metallurgical factory and without reasonable excuse fails to pay the duty of excise within the period specified in Cl. (a) in that behalf shall be punishable with fine which may extend to five hundred rupees.
(2) The amount of excise duty payable by the owner of a mine, where the iron ore or the manganese ore9or chrome ore] is used by such owner in any metallurgical factory under Cl. (b) of sub-section (2) of Sec. 4-of the Act shall be paid by him by sending crossed cheque/crossed demand draft to the Cess Commissioner concerned drawn in his favour and payable at the station at which the Cess Commissioner is stationed, not later than the last day of the month following the month In which the iron ore or the manganese ore9[or chrome ore] was used in the metallurgical factory.
(3) The amount of excise duty payable by the occupier of any metallurgical factory under sub-section (3) of Sec. 4-shall be paid by him by sending crossed cheque/crossed demand draft to the Cess Commissioner drawn In his favour and payable at the station at which the Cess Commissioner Is stationed within a period of fifteen days of the realisation of the amount.
RULE 10 MANNER OF PAYMENT OF DUTY
-The payment of duty of excise by the owner of a mine under sub-rule (2) ofrule 9-or the amount collected by the occupier of metallurgical factory under sub-rule (3) of that rule shall be made by sending a crossed cheque/crossed demand draft along with a challan duly filled In Indicating the head of Account as "038-Union Excise Dutles-D-Cesses on Commodities-Iron Ore/Manganese Ore" creditable to the account of P.A.O. (Main Sectt.) Ministry of Labour, New Delhi, to the Cess Commissioner drawn In his favour and payable at the station at which he is stationed.
RULE 11 FINAL ASSESSMENT OF THE AMOUNT PAYABLE BY OCCUPIER OF METALLURGICAL FACTORY
- (1) If on the basis of the information available from the return In Form D or any other information which has come into his possession, the Cess Commissioner has reason to believe that any amount of the duty of excise payable by the occupier of a metallurgical factory has not been paid by him In the manner provided in those rules, he shall, after giving such occupier a reasonable opportunity of being heard by the issue of notice in Form E assess the amount of duty of excise remaining unpaid and shall Issue to him a Demand Notice In Form F requiring the payment of such duty of excise within the time specified therein.
(2) The manner of payment of the amount payable under sub-rule (1) shall be same as laid down inrule 10-and the crossed cheque/crossed demand draft sent to the Commissioner shall be accompanied by a covering letter quoting reference to the Demand Notice.
RULE 12 REVIEW
- (1) The occupier of a metallurgical factory to whom a Demand Notice has been issued under sub-rule (1) of rule 11-may, within thirty days from the date of the service of such notic
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