law: 5.Assessment of cess .- 
  (1) The officer or authority to whom or to
  
  which the return has been furnished under section 4 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 employer.
  (2) If the return has not been furnished to the officer or authority under
  
  sub-section (2) of section 4, 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 employer.
  (3) An order of assessment made under sub-section (1) or sub-section (2) shall
  
  specify the date within which the cess shall be paid
  
  by the employer.