Cess on crude oil payment procedure requires producers to file monthly returns and remit assessed cess through PLA promptly. Despatches must be covered by serialised delivery tickets with one certified copy returned by the refinery; producers must debit cess in a separate PLA per refinery upon receipt of test-verified net quantities. Within twenty days after month-end producers file a quadruplicate monthly return with PLA entries, receipted treasury challans and delivery tickets. The proper officer finalises assessment after scrutiny and serves a notice for payment within ten days if amounts remain unpaid. Regional offices bear payment obligation where production spans Collectorates, and specified distribution of return copies is required.
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Provisions expressly mentioned in the judgment/order text.
Cess on crude oil payment procedure requires producers to file monthly returns and remit assessed cess through PLA promptly.
Despatches must be covered by serialised delivery tickets with one certified copy returned by the refinery; producers must debit cess in a separate PLA per refinery upon receipt of test-verified net quantities. Within twenty days after month-end producers file a quadruplicate monthly return with PLA entries, receipted treasury challans and delivery tickets. The proper officer finalises assessment after scrutiny and serves a notice for payment within ten days if amounts remain unpaid. Regional offices bear payment obligation where production spans Collectorates, and specified distribution of return copies is required.
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