Section 8(4) in Sikkim Ecology Fund and Environment Cess Act, 2005
(4)If the prescribed authority is satisfied that a dealer liable to pay cess under the Act has failed to apply for and get himself registered, it may, by a notice in writing, direct the dealer to apply for and get himself registered within 30 (thirty) days of the service of the notice, failing which the dealer shall be liable to pay a penalty of 500 /- for each days delay after the expiry of the said period of the 30 days:Provided that the said authority may on an application of the dealer and for reasons to be recorded in writing, reduce or waived the penalty, if it is satisfied that the delay has been caused by reasons beyond the control of the dealer.
