41(4)

41(4)(a) The assessing officer, on receipt of information of return and cess paid from an employer in Form-XVIII, may conduct a scrutiny of such information furnished and, if he is satisfied about the correctness of the particulars so furnished, he shall make an order of assessment within a period not exceeding one hundred and eighty days from the date of receipt of such information, indicating the amount of cess payable by the employer and endorse a copy thereof to the employer and to the cess collector and to the Building Workers‘ Welfare Board and despatch such order within five days of the date on which such order is made: Provided that such scrutiny shall be done by the assessing officer only where the amount of cess based on self-assessment exceeds rupees ten lakhs: Provided further that if the assessing officer fails to make the order of assessment within a period of one hundred and eighty days, the self-assessment shall be deemed to be final.

41(4)(b) The order shall, inter-alia, specify the amount of cess due, cess already paid by the employer or deducted at source and the balance amount payable and the date, consistent with the provision of subrule (2), by which the cess shall be paid to the cess collector.

41(4)(c) If on the scrutiny of information furnished by the employer in Form-XVIII, the Assessing Officer is of the opinion that employer has undervalued or miscalculated the cost of construction or has calculated less amount of cess payable, he shall issue notice to the employer for assessment of the cess.

41(4)(d) On receipt of such notice the employer shall furnish to the Assessing Officer a reply together with copies of documentary or other evidences in support of his claim, within thirty days of the receipt of the notice: Provided that the Assessing Officer may, in the course of assessment afford an opportunity to the assessee to be heard in person, if he so requests to substantiate his claim.

41(4)(e) If the employer fails to furnish the reply within the stipulated period specified under clause (d) or where any employer fails to furnish information in Form-XVIII, the Assessing Officer shall proceed to make the assessment on the basis of the available records and other information incidental thereto.

41(4)(f) The assessing officer may, at any time while the work is in progress or in the process of assessment of cost of construction authorise an officer to make such enquiry at the work site or from documentary evidence or in any other manner as he may think fit for the purpose of estimating the cost of construction as accurately as possible.