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TMI Blog1973 (11) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... rtain produce for the improvement and development of the methods of cultivation and marketing of such produce and for matters connected therewith. Sub-section (1) of Section 3 provides for the levy and collection, as a cess, a duty of customs at such rate not exceeding the rate specified in the corresponding entry in column 3 of the First Schedule on every produce specified in column 2 of that Schedule. Sub-section (2) of that section provides for levy and collection, as a cess, on every produce specified in column 2 of the Second Schedule, a duty of excise at such rate, not exceeding the rate specified in the corresponding entry in column 3 thereof. Item 3 in the Second Schedule is `oils extracted from oil-seed crushed in any mill in India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -section (1) shall thereupon apply as if such assessment had been made on the basis of a return furnished by the occupier : Provided that, in the case of a return which he has reason to believe is incorrect or defective, the Collector shall not assess the duty of excise at an amount higher than that at which it is assessable on the basis of the return without giving to the occupier a reasonable opportunity of proving the correctness and completeness of return. Section 10 deals with the finality of assessment after providing for appeal. Sub-section (1) of this section states - 10. (1) Any occupier of a mill who is aggrieved by an assessment made under Section 9 may, within three months notice referred to in sub-section (1) of tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the month to which the assessment relates. 4. In this case, admittedly the petitioner did not submit any return except for five months, namely, April to August, 1970. However, the first respondent herein has demanded from the petitioner a sum of ₹ 26,768.75 by the impugned notice said to be cess payable for the periods 1967-68, 1968-69 and 1969-70 and from April to August, 1970. On 26th August, 1970 summons was issued by the first respondent herein to the petitioner mills calling upon the mills to produce (1) all registers and accounts showing the quantity of oil seeds crushed and oil produced in the petitioner s oil mills for the period from April, 1966 to August, 1970 and (2) all records showing payment of cess on oil by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly if there is an order of assessment the petitioner will be able to file an appeal as provided for under Section 10 of the Act. In my opinion, the writ petition has to be allowed on a very narrow ground. I have already extracted Rule 5 of the Rules providing for the form of notice contemplated by Section 9(1) of the Act, which should be served on a person like the petitioner, after which alone, the petitioner could prefer an appeal. According to that rule, the notice should state separately the total quantity of produce consumed or oils extracted, on the basis of which cess is leviable, the amount of cess assessed, the amount paid and the amount due. As I have pointed out already, the Second Schedule to the Act itself has prescribed the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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