6. Assessment of cess.- (1) The officer or authority to whom or which the return has been furnished under section 5 shall, after making or causing to be made such inquiry as he or it thinks fit and after satisfying himself or itself, that the particulars stated in the return are correct, by order, assess the amount of cess payable by the concerned person carrying on any *[industry] or local authority, as the case may be.
(1A) If the return has not been furnished to the officer or authority under sub-section (2) of section 5, he or it shall, after making or causing to be made such inquiry as he or it, thinks fit. by order, assess the amount of cess payable by the concerned person carrying on any *[industry] or local authority, as the case may be.
(2) An order of assessment made under sub-section (1) 1[or sub- section (1A)] shall specify the date within which the cess shall be paid to the State Government.
(3) A copy each of the order of assessment made under sub-section (1) or sub-section (1A) shall be sent to the person or, as the case may be, to the local authority concerned and to the State Government.
(4) The State Government shall, through such of its officers or authorities as may be specified by it in this behalf by notification in the Official Gazette, collect the cess from the person or local authority liable to pay the same and pay the amount so collected to the Central Government in such manner and within such time as may be prescribed. *[Substituted by Water (Prevention and Control of Pollution) Cess (Amendment) Act, 2003, section 3]
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