(1) If any Cess payable is not paid within a prescribed period, the authority prescribed in this behalf may impose on a Producer/official of factories producing or removing Cement penalty not exceeding the amount of Cess in arrears in addition to the Cess payable.
(2) If the producer/official of factories fails to pay any Cess payable within a prescribed period, the appropriate authority may either before or after initiating action under section 9 of the Act impose penalty as provided under sub-rule (1) of this rule and in 3 | T H E M E G H A L A Y A C E M E N T C E S S R U L E S , 2 0 1 1 imposing such penalty, the appropriate authority shall give the producer/official of factories a reasonable opportunity of being heard.
(3) For the purpose of Section 7 read with sub-rule (2) of this rule the appropriate authority shall serve a notice in Form 2 requiring the producer to make payment of the required Cess and penalty.
(4) The appropriate authority to call for payment of ces and also for realizing penalty as provided under Section 7 of the Act should not be below the rank of the Superintendent of Taxes.