(1) The officer or the authority to whom or to which the return has been furnished under section 4 shall, after making or causing to be made such inquiry as he or it thinks fit and after satisfy ng himself or itself that the particulars stated in the return arc correct, by order, assess the amount of cess payable by the employer.
(2) If the return has not been furnished to the officer or authority under sub-section
(2) of section 4, he or it shall, after making or causing to be made such inquiry as he or it thinks fit, by order, assess the amount of cess payable by the employer.,
(3) An order of assessment made under sub-section (1) or sub-section (2) shall specify the date within which the cess shall be paid by the employer.
6. Notwithstanding anything contained in this Ordinance, if the Central Government is satisfied that it is necessary or expedient so to do in the public interest, it may, by notification in the Official Gazette and subject to such conditions, if any, as may be specified therein, exempt any employer or class of employers from the payment of the cess payable under this Ordinance for such construction work as may be specified in such notification.
SEC. i] THE GAZETTE OF INDIX 'EXTRAORDINARY 3
7. Any officer or authority, of the State Government specially empowered in this behalf by that Government may—
(a) with such assistance, if any, as he or it may think fit, enter al any reasonable time any place where he or it considers it necessary to enter for carrying out the purposes of this Ordinance including verification of the correctness of any particulars furnished by any employer under section 4;
(b) do within such place anything necessary for the proper discharge of his or its duties under this Ordinance; and
(c) exercise such other powers as may be prescribed.
8. If any employer fails to pay any amount of cess payable under section 3 within the time specified in the order of assessment, such employer shall be liable to pay interest on the amount to be paid at the rate of two percent, for every month or part of a month comprised in the period from the date on which such payment is due till such amount is actually paid.
9. If any amount of cess payable by any employer under section 3 is not paid within the date specified in the order of assessment made under section 5, 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 such employer, a penalty not exceeding the amount of cess:
Provided that before imposing any such penalty, such employer 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,
10. Any amount due under this Ordinance (including any interest or penalty) from an employer may be recovered in the same manner as an arrear of land revenue.