Penalty for default of payment of land revenue

If any installments of land revenue or any part thereof is not paid within one month after the prescribed date, the Sub-Divisional Officer may, in the case of willful defaulter, impose a penalty not exceeding ten percent of the amount not so paid. Provided that no such penalty shall be imposed for the non-payment of any installment, the payment of which has been suspended by an order of the Chief Commissioner, in respect of the period during which the payment remained suspended.