Section 11(3) in Sikkim Ecology Fund and Environment Cess Act, 2005
(3)If a dealer has failed, without any reasonable cause, to deposit the amount of cess together with the penalty, if any, by the date specified in the notice issued under sub section (2) or by the date extended by the proviso thereto, interest at 18% per annum compounded on a quarterly basis, shall accrue and be charge on such amount from such date and such interest shall be treated as if it were cess due under this Act and shall be paid by the dealer in the prescribed manner.Provided that interest are not accrue or be charged on any amount the recovery of which is stayed under sub section (5) & (6) during the period the stay operates.
