Recovery of due and exemption

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....tificate signed by him, specifying the amount due and send it to the recovery officer of the district concerned who shall proceed to recover from the said employer the amount specified thereunder as if it were an arrear of land revenue or under any other such law prevailing in that State for such purpose. (2) An assessing officer, for the purposes of section 103, may- (a) enter any est....

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....onable assessment of cost of construction. (3) The assessing officer or any Inspector-cum-Facilitator under the Code, having come to know of violation of an obligation to furnish return, furnishing of false information, intentionally or wilfully evading or attempting to evade the payment of cess may make a complaint with evidence pertaining to such complaint to the State Government with a copy ....

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....y, seek a report from the State Government concerned. (c) On examining the grounds, facts and merits of such application the Central Government may, by notification, issue an order exempting the employer or class of employers, as the case may be, from payment of cess payable under the Code where such cess is already levied and payable under such corresponding law. (d) Assessment proceedings ....