Health security cess: officers may scrutinise returns, issue best judgement assessments and require corrections within set timeframes. Section 11 permits the proper officer to scrutinise returns, notify discrepancies, seek explanations (allowing 30 days or an authorised extension), and require corrective measures; if no satisfactory response is received the officer may take action. For failures to file returns or to register while liable, the officer may make a best judgement assessment and issue an assessment order within five years from the end of the month to which unpaid cess relates, but only after affording a reasonable opportunity of being heard.