Section 8 in Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005
8. Penalty in default of payment of tax.
(1)The notified authority shall impose a penalty not exceeding three times of the tax in the event of default of payment of tax under rule 7 by the holder of any mineral bearing land, after giving him a reasonable opportunity of hearing by serving a fifteen days notice in Form- 'A' on him categorically specifying the amount of the proposed penalty therein.(2)If after considering the explanation of the holder of the mineral bearing land the notified authority is not satisfied that the default was due to reasonable cause, he shall pass an order levying penalty in accordance with the provision of Sub-section (2) of Section 4 and serve it to such holder together with a notice of demand in Form-'B'.
