FINANCE (No. 2) 2014 (iii) all excise duty paid or payable; and (b) 5 submit in such form and manner as may be determined by the Commissioner, a return of all airtime consumed, lost or otherwise disposed of, in the preceding month and duly completed entry in the presc1ibed form accounting for all airtime disposed of during that month. (2) The return and entry required under this section shall be submitted on or before the tenth day of the month following the month to which the return relates: 10 Provided that the Commissioner may for good cause allow the tax to be paid within any further time. (3) An operator who fails to lodge a return within the time allowed by, or under, this Act shall pay the penalty prescribed in regulations made under section 35 of the Revenue Authority Act [Chapter 23:11]. 15 20 25 (4) Where a return has not been lodged within the time allowed by, or under, this Act, the Commissioner may assess the amount of duty that is due and may, by written notice to an operator, require payment of the duty specified in the assessment. (5) An assessment made by the Commissioner under subsection (4) shall be deemed to be the correct assessment for the pmposes of section 1721 and shall be due and payable within the time specified by the Commissioner. (6) Where an operator fails to make payment as required under subsection (5) the duty specified in the assessment made under subsection ( 4) shall constitute a debt due to Government which debt shall be dealt with in accordance with the provisions of this Act. 172J Duty payable to constitute debt to State 30 The duty payable in respect of any service shall, from the time when it is due, constitute a debt due to the State from the operator concerned, and shall, any time after it becomes due, be recoverable in a court of competent jurisdiction by proceedings in the name of the Authority. 172K Records to be kept on licensed premises and powers of officers 35 ( 1) The records maintained pursuant to section 1721 shall be kept on the operator's premises, whether or not in electronic or written fo1m. (2) An officer may, at any time, enter and search the premises of an operator or the premises of any person who renders services liable to excise duty on airtime and who is suspected of providing such services in contravention of, or without complying with, this Part, and may40 (a) (b) take extracts from, or make copies of, any book or document found on the premises that has a bearing on the investigation; or use any computer system on the premises, or require as9