https://www.taxtmi.com/acts?id=54468 Recovery of unpaid cess, interest, overdue payment and penalty is initiated by the assessing officer through a certificate sent to the district recovery officer for recovery as arrears of land revenue or under the corresponding State law. The assessing officer may inspect construction establishments with prior approval, examine records and materials, assess construction activity, and take measurements or photographs for reasonable assessment. Employers seeking exemption where cess is already payable under a corresponding State law may apply for a Central Government notification, and assessment proceedings are stayed for thirty days or until the order is conveyed. en-us Tue, 12 May 2026 15:33:56 +0530 Wed, 13 May 2026 12:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54468 Recovery of unpaid cess, interest, overdue payment and penalty is initiated by the assessing officer through a certificate sent to the district recovery officer for recovery as arrears of land revenue or under the corresponding State law. The assessing officer may inspect construction establishments with prior approval, examine records and materials, assess construction activity, and take measurements or photographs for reasonable assessment. Employers seeking exemption where cess is already payable under a corresponding State law may apply for a Central Government notification, and assessment proceedings are stayed for thirty days or until the order is conveyed. Act-Rules Labour laws Tue, 12 May 2026 15:33:56 +0530 https://www.taxtmi.com/acts?id=54468