(b)if he is satisfied that the delay is not justifiable, or excusable, nor serious enough to warrant revocation of the licence or prosecution of the licensee, a late fee not exceeding the amount of the licence fee is charged, or [Rs. 100] [Substituted by G.S.R. 1, dated 19.12.1997 (w.e.f. 3.1.1998.] in other cases.