Section 12

Where an amount is due from any person on account of cess, and such cess is not accounted for and paid to the Board within the prescribed time, the Board may estimate the amount of cess due.

Where an amount is due from any person on account of cess, but by reason of the person’s failure to keep or to produce or furnish to the Board the accounts or records required by this Act or any regulations made under this Act or to take or permit to be taken any other step which the person is so required to take or permit to be taken or by reason of the accounts or records kept, produced or furnished being materially incomplete or inaccurate, the Board is unable to ascertain the amount of cess properly due from the person, the Board may estimate the amount of cess due.

Where an estimate of the amount of cess due from any person has been made under subsection (1) or (2), then (without prejudice to the recovery of the full amount due or to the making of a further estimate in that behalf) the amount estimated is recoverable as cess properly due unless in an action relating thereto the person liable proves the amount properly due and that amount is less than the amount estimated.

Where an estimate of the amount of cess due from any person has been made under subsection (1) or (2), that person must pay the amount estimated together with the penalty (if any) imposed by section 13 within 7 days of the receipt of the notice from the Board requiring the person to pay the cess.