Section 10(2)(b) in Sikkim Ecology Fund and Environment Cess Act, 2005
(b)On the date specified in the notice or any other date as may be fixed by the prescribed authority under intimation to dealer and after having heard and examining such evidence as the dealer may produce an such evidence as the said authority may require on specified points, it shall, by an order in writing assesses and Determine the cess payable by the dealer.