Section 10(3) in Sikkim Ecology Fund and Environment Cess Act, 2005
(3)If a registered dealer fails to -(a)furnish any valid return of turnover as required under sub section (1) of [section 9] [Substituted by Act No.5 of 2008, dated 10.4.2008.]; or(b)comply with the notice issued under sub section (2) of this Section; or(c)satisfy the assessing authority about the correctness of the returns furnished; or(d)appear or produce or cause to be produced evidence on the date specified under sub section (2), the prescribed authority shall, after giving reasonable opportunity to the dealer of being heard, determine the turn over of the dealer on which cess is to be imposed and assess on basis of such determination and may in addition imposed penalty of an amount not exceeding twice the amount of cess so assessed;Provided that the penalty under this section shall be imposed only if the prescribed authority is satisfied that the failure of the dealer wilful, deliberate or unjustified and a reasonable opportunity of being heard has been given to the dealer.
