Section 4(3) in Sikkim Transport Infrastructure Development Fund Act, 2004
(3)The person [or the Government or the body or the organisations] [Inserted by Act No. 3 of 2006.] referred to in sub-section(2) shall furnish a return to such authority in such form, in such manner and at such interval, as may be prescribed and such person, in the prescribers manner; pay the lull amount of cess before furnishing such return.[Provided that if any person required to furnish returns with proof of payments under this sub-section fails to do so without reasonable cause, he shall be liable for penalty not exceeding rupees fifty per day of default in filing returns and/or making payments that shall be imposed after providing such person an opportunity of being heard.] [Inserted by Act No. 5 of 2011.]
