Section 9 in Sikkim Ecology Fund and Environment Cess Act, 2005
9. Returns and payment of Cess.
(1)Every registered dealers shall furnish such returns, for such period, in such form, to such authority and within such time as may be prescribed.Explanation. - A dealer who gets the registration from a particular date is also liable to furnish return for the period prior to such date during which he was otherwise liable to pay cess under this Act in such manner as may be prescribed.(2)The dealer shall before submitting any return pay to the government in such manner and within such time as may be prescribed the amount of cess due under this Act according to the return and furnish alongwith return proof of payment of cess due as may be prescribed an such return if not accompanied by any such proof of payment shall be deemed invalid and treated as if it has not been furnished.(3)If registered fails without reasonable cause to furnish any valid return within the prescribed time or within such further time as may be allowed on application, by the prescribed authority, a penalty at the rate not exceeding Rs. 1000/- for each day of delay shall be imposed without prejudice to any action that is or may be taken under any of the provisions of this Acts.
