Cess calculation based on machine capacity and maximum rated speed governs monthly liability under the rules. Cess payable for each month is to be calculated by reference to the amount prescribed per machine or manual process unit in Schedule II of the Act. For a newly registered person, the first month's cess is computed on a pro-rata basis from the date of installation or commencement, and payment is due within five days. The calculation depends on the machine's maximum rated speed as declared in FORM HSNS DEC-01 and confirmed by the proper officer, not on actual operating speed. Where different weights are produced, the maximum weight governs; where machines are added or removed during the month, the maximum number installed on any day is taken for computation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cess calculation based on machine capacity and maximum rated speed governs monthly liability under the rules.
Cess payable for each month is to be calculated by reference to the amount prescribed per machine or manual process unit in Schedule II of the Act. For a newly registered person, the first month's cess is computed on a pro-rata basis from the date of installation or commencement, and payment is due within five days. The calculation depends on the machine's maximum rated speed as declared in FORM HSNS DEC-01 and confirmed by the proper officer, not on actual operating speed. Where different weights are produced, the maximum weight governs; where machines are added or removed during the month, the maximum number installed on any day is taken for computation.
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