(1) If any amount of cess payable by any dealer under section 3 is not paid within the date specified in the order of assessment under section 8, it shall be deemed to be in arrears and the Assessing Officer may, after making such enquiry and after giving him a reasonable opportunity of being heard, impose on such dealer an amount as penalty not exceeding the amount of cess.
Section 11: Penalty for non-payment of cess within the specified time
The Kerala Fishermen's and Allied Workers' Welfare Cess Act 2007State Act of Kerala · Act 9 of 2007
Where this provision sits
| Act | The Kerala Fishermen's and Allied Workers' Welfare Cess Act 2007 |
|---|---|
| Section | 11 |
| Marginal note | Penalty for non-payment of cess within the specified time |
| Jurisdiction | State of Kerala |
| Status | In force as published by the source |
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