Short title, extent and commencement.— (1) This Act may be called the Punjab Institute of Textile Technology Cess Act, 1962.
(2) It shall extend to the whole of the province of 6[the Punjab] except the Tribal Areas.
(3) It shall come into force at once.
Assessment and payment of cess.— The Director shall, in the first week of July every year or as soon thereafter as may be, assess the cess payable in respect of each textile mill and shall cause a notice to be served upon the occupier thereof requiring him to make payment of the amount so assessed in the prescribed manner within thirty days of the service of such notice.
Levy of a further cess in the case of non-payment of cess.— If the cess levied under section 4 is not paid within the specified period, the Director may levy a further cess not exceeding 50 per cent of the cess levied under section 4, and shall cause a notice to be served upon the occupier requiring him to make the payment of the entire amount levied under section 4 and this section in the prescribed manner within thirty days of the service of such notice.
Appeal and revision.— (1) Any person aggrieved by an order passed by the Director under section 4 or section 5 may, within fourteen days of the service of the notice requiring to pay
the amount, prefer an appeal to Government in such manner as may be prescribed.
Recovery of cess.— (1) A certificate issued by the Director showing that any sum is due on account of the cess shall be conclusive proof thereof.
(2) The Director may take such measures as he may consider necessary to realize the amount of the cess due in such manner as may be prescribed.
(3) Any sum due on account of the cess shall be recoverable as an arrear of land revenue.
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