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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Cess declaration verification u/rr 9-10: officer deadlines, hearing on discrepancies, order finalises liability and interest payments</h1> Where no discrepancy is found in a declaration filed under rule 9, the proper officer must, within 15 days from the date of verification under rule 10, pass an order confirming the declaration and determining the cess payable under sections 5 and 9. Where a discrepancy affecting cess computation is found, the proper officer must intimate the discrepancy, provide a reasonable opportunity of being heard, and pass an order confirming the cess computation within 30 days from verification, thereby finalising the cess liability. No fresh declaration under rule 9(2) may be filed until such confirmation order is passed. The registered person must pay cess as determined for periods after the order and pay any differential cess with interest from the relevant installation/change date until actual payment.
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