Section 11(2) in Sikkim Ecology Fund and Environment Cess Act, 2005
(2)The amount of the cess and penalty assessed as due from the dealer under sub section (2) & (3) of Section 9 or under sub section(3) & (4) of Section 10 after deducting any amount paid by him along with the return under sub section (2) of Section 9 shall be paid by him in such manner and within such time as may be specified in the notice of demand in the prescribed form issued by the prescribed authority;, the date so specified being not less than 30 ( thirty) days from the date of service of the said notice;Provided that the said authority may in its discretion and for reasons to be recorded on application of the dealer extent the date for such payment or allow the payment to be made in instalments as may be determine by it.
