1[(1) The Cess payable under the Act shall be assessed and collected, in the case of materials/ /items extracted or generated within the State, at the point of its extraction/generation/starting, as the case may be, for transportation. In any other case, the Cess shall be assessed and collected at the entry point in the State or such other point as may be notified by the Government]
(2) The cess shall be paid either to the person authorized by the Government to collect the same against receipt in Form I hereto or deposited in the Government Treasury at State Bank of India by challan in Form G.A.R. 6. under the Head.of Account "0045-0ther Taxes and Duties on Commodities and Services, 112- Receipts from cesses under Other Acts".
(3) Every person driving the vehicle containing any of the items specified in Rule 3 should carry' the receipted copy or challan stated in sub-rule (2) above and shall present the same. on demand to the authorized officers of the Transport Department.
(4) In case of persons who are engaged in continuous transportation of material, such persons should make lump sum payment in advance and submit the account of payment of cess in Form II hereto, on weekly basis to the Director of Transport. Such persons should obtain prior authorization for such payment from the Director of Transport, in Form III hereto.