Section 4(3) in Andhra Pradesh Mineral Bearing Lands (Infrastructure) Cess Act, 2005
(3)In case of dispatch of any mineral produce without payment of cess, or as the case may be, any variation in assessment, the prescribed officer shall cause a notice of demand served on the holder for payment of the cess along with a penalty at the rate of 5% on such amount, in such manner as may be prescribed.
