Section 2. (1) In this Act, unless the cd~text otherwise requires,

(3) Every such return shal.1 he wade in such form and shall be verilied in such manner as may be pres ribed. 1 `I,,` (1) On receiving any return de under section 6, the ColIector shall assess the duty ~f excise in r ct of the period to which the returr, relates, and if the amount ha already been paid, shall cause a notice to be served upon the occup the mill requitring him to make payment of the amount assessed ten days of the service of the notice. . (2) If the occupier of any mill furnish in due time the return referred to in section 6 or furni urn which the CoLlector has reason to believe is incorrect or the Collector shall assess `the` amount payable by him in such if any, as may be prescribed, and the provisions of sub-section thereupon apply as if such assessment had been made on a peturn furnished by the occupier: Provided that, in the case of a deturn which he has reason to believe is incorrect or defective, the ~ollecior shall not assess the duty of excise at an amount higher than that at bhich it is assessable on the basis of the return without giving to the loccupier a reasonable opportunity of proiring the correctness or completeness of the ret~wn. (3) A notice under sub-section (1) may'be served on the occupier of a mill either by registered postj or by delivering or. tendering it to the occupier or his agent at the mill. . . . . . 6 .? -(b) . . . . Every: ..c g p y p j e ~ of. q.@l u ~ i ~ h to $he Cq\&&pr. ~ y q y month a return stating the total of copra consumed in the mill during the peced,ing montz \ ' &?h . The :"= . .!: return . .? r:.r !.-eft$&; : ~ ~ ~ y , ; . r . ~ j! ,: ,: to .. i n sub-~ectib z ( I ) a~91ib. , y r - . . . , d - , fur~iS$+ `b ~ -` < , the I s,e~p.th day o f ... . l j : each month taget 5 . . : r , witc 'such < . . . ' . . - . , = ' ofhe; . . ? % . - ( . in.f$ima- -. : . , , .. -. ( < . ! --,, ibn as h a y 'be prescimibed. .. .,, .. . . . .. , ' , . f . . . . : ).;:. Delivery of I monthly I returns. I Collection of cess. Finality of assessment. , 2. (1) In this Act, unless the cd~text otherwise requires,- ! Development Board established Board Act, 1979; (a) "Board" means the Coeo under section 4 of the Coconut (b) "Collector" means the offichr appointed by the Central Government to perfom, in any specifieq area the duties of a Collector under the provisions of this Act andkhe rules made thereunder. and includes any officer subordinate to thah officer whom he may, by order in writing, authorise to perform his dities under tkose provisions; a (c) "copra" means the dry kernel `0%` coconut and includes edible ; copra and desiccated coc.onut; i<' (a) "mill" means any premises in wh;+ or in any part of which, copra is crushed, or is ordinarily crushed, @ith the aid of power for ' the extraction of oil or is otherwise process&l with the aid of power. Eqlanat.ion.-'cP~~er~' means electrical energy 0.r any other form of energy, wnch is mechanically trans ittea and is n,ot gene- 1 \ rated by human or animal agency; ! (e) "occupier", in relation to any mill, person who has the ultimate control over the affairs of owner of the ' mill in case he is not the occupier; 5 of `1979` [ACT 4 `OF` 1979 ] Copra Cess `9` (f) "oil" means oil extracted Brom copra; e ireloprnent ~ o a f d &in `(8)` mean; prescribed' by rules made under this Act. 4:. The proceeds of the. duty. of bxcise levied and collebted under ;this Act shall first be cre~dited'to the Fons!olid,atcd Fundof India, and the Central Government may, if- Parliapent, by appropriation made by law in :this ,hehalf, so provides, pay to: tae- Board, $rsm..:tirne :to' ticme, faam out .: of such, pi-o~e.e.ds,-. . after deducting ithe ekpenses. on, co~le.@t%~ri :and `%he` 3 amount, if any, refunded under sectlon .9,. such i sums qf money as: $.may think fit for being utilised for the pbrposes of the Coconut Development , .~, Bq3rd . , *ct: 1;919, I . , : , . .. Application of proceeds of cess. . . . $ pfcppier o f , , e y ~ ~ y mill sha\l, . . . . : . . . , . , Occupicr to supply certain particulars to Collector. , ' (a) if the mill was kstablishdd before the commencem~nt of this Act, witfiin fourteen days from &ch commencement, and I ! (b) if the mill is establishe4 after the commencement ad this Act, within fourteen days from $uch establishment, ,fuynish to the CmIl&.or. `a.` stabtem;ent b+taining the fol_lowing ]?articqlar.s! i namely: - I i i - - `(i)` the `name. and` situation of\ the mc$1:1;. I t `(ii)` the nam~e and address of he occupier; t `(iii)` the address `to` which the c\mmumieations rela~tiing to the mfl1 i `y y` be sent; and (,$) the total cagacity o j the mi\l. . . . . .