12. (1) With effect from such date as the Government may, by notification in the official Gazette, appoint, there shall be levied and collected a cess, for the purposes of this Ordinance, on all filature raw silk and spun silk at such rate or rates as the Government may from time to time, by notification in the official Gazette, fix. (2) The cess shall be payable by the reelers of filature raw silk and 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 cess shall be recoverable as an arrear of land revenue. (4) For the purposes of assessing the amount of the cess payable under this section,-(a) the Board shall, by notification in the official Gazette, fix the period in respect of which assessments shall be made, and(b) every person liable to pay cess shall furnish to the Board, within such time as may be prescribed by regulations, a return specifying the total quantity of filature raw silk or spun silk reeled during such period. (5) If any assessee fails to furnish the return under clause (b) of sub-section (4) 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 assessee in such manner as may be prescribed by regulations. (6) Any assessee 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 Government for the cancellation or modification of the assessment, and the Government shall, after giving the Board and the assessee an opportunity of being heard, pass such order as it thinks proper, and such order shall be final. (7) The proceeds of the cess after deducting the cost of collection, if any, shall be credited to the fund of the Board and shall be applied by the Board for meeting the expenses of measures taken in the performance of its functions and for contributing towards a contributory provident fund constituted and maintained in such manner as may be prescribed by regulations for the benefit of the employees of the Board.