(1) The Roadscmd;;Bridges Department shall be the authority to:' ~.
collect the, r~ad:protE)ction, development and maintenance cess.
(2) The Department .shal: designate an Officer 'not below the rank of Divisional Engineer in each district for the purpose of realization of cess in such manner as may be prescribed. ' In the evento] default in payment of cess payable under Section 3, there shall bE3iii,~posed a penalty for each of the defaulting".. , ,month which shall not be less than double the amount payable as normal monthly cess in respect of each defaulting period.
, .', : 1~:\;.!i;iT~I •
6. The State Government may, by Notification in the Official Gazette make rules for,carrying out the purposes of the Act.