(2) If the return has not been furnished to the officer or authority under sub-section (2) of Section 24, 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.
(4) the condition that such resumption shall not be allowed more than twice.
(5) If a beneficiary is unable to pay his contribution monthly due to any financial hardships, the Board, may, waive the payment of contribution for a period not exceeding three months at a time.
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Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · State Advisory CommitteeSection 4 · Expert CommitteesSection 5 · Constitution of the Board.Section 6 · Members of the BoardSection 7 · Disqualification for appointment as a member of the BoardSection 8 · Resignation of office by members and filling up of casual vacanciesIndia Code, Government of India. Text fetched 11 Oct 2026. Source metadata reports last modification: 2020-01-15. Check the linked official text and subsequent notifications when applying a provision.