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Section 11: Right of the Committee to inspect the production records of the manufacturer

Textiles Committee (Cess) Rules, 1975Central Rules · 1963

(1 ) Every manufacturer shall permit the Assessing Officer or any other person authorized in this behalf by the Committee to inspect the accounts and records or production maintained by him for the purpose of verifying the monthly returns furnished by him.

(2) If as, a result of such inspection, any sum of money is found to be due to the central Government from the manufacturer by way of cess, the Committee shall, within three months of completion of the inspection, issue a notice of demand for the payment thereof within a month from the date of receipt of such notice.

Where this provision sits

ActTextiles Committee (Cess) Rules, 1975
Section11
Marginal noteRight of the Committee to inspect the production records of the manufacturer
JurisdictionCentral
StatusIn force as published by the source

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