[(1-A) If the return has not been furnished to the officer or authority under sub-section (2) of section 5, 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 concerned person carrying on any ] [Inserted by Act 53 of 1991, Section 4 (w.e.f. 26.1.1992). ][industry] [ Substituted by Act 19 of 2003, Section 3, for " specified industry " (w.e.f. 6.5.2003).] [or local authority, as the case may be.] [Inserted by Act 53 of 1991, Section 4 (w.e.f. 26.1.1992). ]

(2)

An order of assessment made under sub-section (1) [or sub-section (1-A)] [ Substituted by Act 19 of 2003, Section 3, for " specified industry " (w.e.f. 6.5.2003).] shall specify the date within which the cess shall be paid to the State Government.

(3)

A copy each of the order of assessment made under sub-section (1) [or sub-section (1-A)] [ Substituted by Act 19 of 2003, Section 3, for " specified industry " (w.e.f. 6.5.2003).] shall be sent to the person or, as the case may be, to the local authority concerned and to the State Government.

(4)

The State Government shall, through such of its officers or authorities as may be specified by it in this behalf by notification in the Official Gazette, collect the cess from the person or local authority liable to pay the same and pay the amount so collected to the Central Government in such manner and within such time as may be prescribed.