Section 11
Penalty for non-payment of cess within the specified time. Repealed
The Water (Prevention and Control of Pollution) Cess Act, 1977
About this Act
An Act to provide for the levy and collection of a cess on water consumed by persons carrying on certain industries and by local authorities, with a view to augment the resources of the Central Board and the State Boards for the prevention and control of water pollution constituted under the Water (Prevention and Control of Pollution) Act, 1974.
If any amount of cess payable by
any person carrying on any 1
[industry] or any local authority under section 3 is not paid to the State
Government within the date specified in the order of assessment made under section 6, it shall be deemed
to be in arrears and the authority prescribed in this behalf may, after such inquiry as it deems fit, impose
on such person or, as the case may be, local authority, a penalty not exceeding the amount of cess in
arrears:
Provided that before imposing any such penalty, such person or, as the case may be, the local authority shall be given a reasonable opportunity of being heard and if after such hearing the said authority is satisfied that the default was for any good and sufficient reason, no penalty shall be imposed under this section.
Provided that before imposing any such penalty, such person or, as the case may be, the local authority shall be given a reasonable opportunity of being heard and if after such hearing the said authority is satisfied that the default was for any good and sufficient reason, no penalty shall be imposed under this section.
Notes
1 Subs. by Act 19 of 2003, s. 3, for "specified industry" (w.e.f. 6-5-2003).