law: 10. Imposition of cess on certain kinds of silk.-
  (1) With effect from such date as the Central Government may, by notification in the Official Gazette appoint, there shall be levied and collected as a cess for the purposes of this Act a duty of excise on all filature raw silk, and on all spun silk, reeled in the territories to which this Act for the time being extends at such rate as the Central Government may, by notification in the Official Gazette, from time to time fix.
  (2) The said duty of excise shall be payable by the reelers of filature raw silk or spun silk and shall be paid by them to the Board within one month from the date of the receipt of the notice of demand from the Board in that behalf.
  (3) The said duty of excise may be recovered as if it were an arrear of land revenue.
  (4) For the purpose of enabling the Board to assess the amount of the duty of excise payable under this section by the reelers of filature raw silk or spun silk,-
  (a) the Board shall, by notification in the Official Gazette, fix the period in respect of which assessments shall be made, and
  (b) every reeler of filature raw silk or spun silk shall furnish to the Board within the prescribed time a return specifying the total amount of filature raw silk or spun silk reeled during such period.
  (5) If any reeler of filature raw silk or spun silk fails to furnish such return within the prescribed time or furnishes a return which the Board has reason to believe to be incorrect or defective, the Board may assess the amount payable by such reeler in such manner as may be prescribed.
  (6) Any reeler feeling himself aggrieved by an assessment made under this section, may, within three months of the receipt of the notice under sub-section (2), apply to the District Judge or such other civil judicial officer, as may be prescribed, for the cancellation or modification of the assessment; and such
  District Judge or judicial officer shall after giving the Board an opportunity of being heard, pass such order as he thinks proper; and such order shall be final.
  1[(7) The proceeds of the duties of excise paid to the Board shall first be credited to the Consolidated Fund of India and the Central Government may, thereafter, from time to time, pay to the Board from and out of such proceeds such sums of money as it may think fit.]