Section 25. Assessment of cess

(1) The officer or authority to whom or to which the return has been furnished under Section 21 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 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.