Section 11 in Sikkim Ecology Fund and Environment Cess Act, 2005
11. Procedure of payment of cess or penalty.
(1)the cess admissible from a dealer as shown in any return or revised return furnished by him under Section 9 and penalty as due under Section 10 shall be paid in the manner prescribed by or under sub Section (2) of Section 9.(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.(3)If a dealer has failed, without any reasonable cause, to deposit the amount of cess together with the penalty, if any, by the date specified in the notice issued under sub section (2) or by the date extended by the proviso thereto, interest at 18% per annum compounded on a quarterly basis, shall accrue and be charge on such amount from such date and such interest shall be treated as if it were cess due under this Act and shall be paid by the dealer in the prescribed manner.Provided that interest are not accrue or be charged on any amount the recovery of which is stayed under sub section (5) & (6) during the period the stay operates.(4)Any amount of cess, penalty or interest due form a dealer which remains unpaid may be recovered on application by the prescribed authority to the Judicial Magistrate of the first class who shall realized it as if it were a fine imposed by him;Provided that where during the proceedings under this sub section the amount of cess, penalty or interest due from a dealer is reduced as result of appeal or otherwise, the prescribed authority shall inform the dealer accordingly and the authority before whom proceedings are pending and the amount reduced shall be deemed to be substituted for the amount originally intimated to the authority.(5)If any dealer is aggrieved by the imposition of cess, penalty or interest under sub section (3) & (4) of Section 10, he may prefer an appeal in writing to the next higher authority to the prescribed authority as notified by the State Government as per procedure laid down in Section 18.(6)Where an appeal against or an application for revision of the assessment of cess or levy of penalty or interest is entertained, the appellate or the re-visional authority as the case may be, may on application stay recovery of the cess, penalty of interest in whole or in part subject to such conditions as it may impose till such date as it may direct;Provided that the stay of recovery so granted shall stand vacant, the date the appeal or the application for revision is finally decided or another date as the appellate or the re-visional authority may direct.(7)In case of individuals who brings such items that attract cess under this Act from outside the State, cess admissible shall be levied at the check-post by the department authorized to collect the same as notified by the government.
