2014 FINANCE 1721 (No. 2) 2014 Duties of operator ( 1) Every operator shall(a) maintain in such form and manner as may be required by or under, this Act, a record of(i) all airtime sold; and (ii) all air time consumed, lost or otherwise disposed of, during any process of rendering the service; and (iii) all special excise duty on airtime paid or payable; and (b) 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 (c) provide any other information as the Commissioner may reasonably require for the purposes of this Part. (2) The return required under this section shall be submitted together with the payment of special excise duty on or before the tenth day of the month following the month to which the return relates. (3) An operatorwhofails 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] (No. 17 of 1999). (4) Where a return has not been lodged within the time allowed by, or under, this Act, the Commissioner may assess the amount of special excise 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 purposes of this section 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 special excise 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 The special excise duty on airtime 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 ( 1) The records maintained pursuant to section 172I shall be kept on the operator's licensed premises, whether or not in electronic or written form. 215 No.8