Section 11(4) in Sikkim Ecology Fund and Environment Cess Act, 2005
(4)Any amount of cess, penalty or interest due form a dealer which remains unpaid may be recovered on application by the prescribed authority to the Judicial Magistrate of the first class who shall realized it as if it were a fine imposed by him;Provided that where during the proceedings under this sub section the amount of cess, penalty or interest due from a dealer is reduced as result of appeal or otherwise, the prescribed authority shall inform the dealer accordingly and the authority before whom proceedings are pending and the amount reduced shall be deemed to be substituted for the amount originally intimated to the authority.
