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[Cites 0, Cited by 0] [Section 10(3)] [Section 10] [Entire Act]

State of Sikkim - Subsection

Section 10(3)(d) in Sikkim Ecology Fund and Environment Cess Act, 2005

(d)appear or produce or cause to be produced evidence on the date specified under sub section (2), the prescribed authority shall, after giving reasonable opportunity to the dealer of being heard, determine the turn over of the dealer on which cess is to be imposed and assess on basis of such determination and may in addition imposed penalty of an amount not exceeding twice the amount of cess so assessed;