Section 10(4) in Sikkim Ecology Fund and Environment Cess Act, 2005
(4)If upon information received, the prescribed authority is satisfied that a dealer liable to pay cess under this Act in respect of any period wilfully failed to furnished any particulars or information required for the purpose of registration or having been registered fails to furnish returns within the period prescribed under sub section ( 1) of Section 9, the said authority shall, after giving the dealer a reasonable opportunity of being heard, assess, according to its best judgment the amount of cess due from the dealer for such period or any subsequent periods and in addition, may impose a penalty of an amount not exceeding 5 times the amount of cess so assessed;Provided that no penalty under this sub section shall be imposed unless the prescribed authority is satisfied that the failure of the dealer was wilful, deliberate or unjustified and unless a reasonable opportunity of being heard is given to the dealer.Explanation. - For the purpose of sub section (4) as the case may be, the proceedings shall be deemed to have been initiated when a notice is served or deemed to have been served on the dealer.
